Law:

Section:

Section 288 of the Income-tax Act, 1961 - Authorised representative - Assessment year 1995-96 - Whether duty of departmental representatives is not to concede issue but to press issue on facts and in law and invite a categorical finding though against revenue so that when matter is carried in appeal to High Court at instance of revenue, Court is able to examine issue in its right and proper perspective - Held, yes FACTS The assessee-company claimed deduction in respect of interest free loan advanced by it to one of its sister concerns out of the C.C. loan account. The Assessing Officer did not allow the deduction and added the same in the income of the assessee holding that no such loan could be given interest free. However, the Commissioner (Appeals) disagreed with the Assessing Officer and allowed the deduction as claimed by the assessee. On appeal, the order was conceded to by the departmental representative. Thus, the Tribunal upheld the order of the Commissioner (Appeals). On appeal : HELD Mere perusal of the impugned order of the Tribunal would show that even the departmental counsel conceded that they did not have any case to urge against the assessee. In other words, the impugned order was conceded to by the departmental representative against the revenue. When the department itself concede to the issue then it could not be understood as to why then and on what basis they filed the instant appeal. When there was no contest on the issue which was sought to be urged in the appeal then, there was no issue of law that could be said to have arisen out of the Tribunal's order. [Para 5] The practice resorted to by the departmental representative to concede the issue of law or even fact before the Tribunal could not be approved. It is the duty of the departmental representative who appears to defend the interest of the revenue before the Tribunal to see that he places before the Tribunal all facts and legal position to the best of his ability and legal acumen. The object behind it is to ensure that interest of the revenue is never allowed to be compromised. It is only when the issue sought to be canvassed is covered by the decision of jurisdictional High Court…

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