Law: Income Tax Act, 1922

Section: 61

Law: Civil Procedure Code (V of 1908)

Section: Order3,Rule1

Law: Interim Constitution Act, of 1974

Section: 281(2)

Income-tax Act, 1922 -- Sections 5, 61(1) -- Civil procedure Code, 1908 -- Order III -- Rule I -- Appearance by authorised representative -- Power of attorney in favour of assessee's advocate authorising him to give any kind of statement and to enter into any agreement or settlement on assessee's behalf -- Whether gives authority to the advocate to enter into agreement or settlement with the assessing officer on assessee's behalf -- Held yes -- Provisions of Sec. 61 -- Whether confined to Income-tax authorities specified in Section 5 -- Held yes -- Word "attend" in Section 61(1) -- Whether includes "appearing", "applying" or "acting" -- Held yes -- Writ jurisdiction -- Petitioner agreeing to be assessed on consolidated income for years agreed at and assessed strictly according to agreement -- Assessment even if passed without lawful authority, petitioner not entitled to any relief in exercise of equitable writ jurisdiction -- Income-tax (correction of Returns and False Declarations) Regulation 32 of 1969, para. 2 THIS JUDGEMENT DELIVERED BY: NASIM HASSAN SHAH, JUSTICE:---.--- The facts which form the background arte stated to be that the Petitioner was a new assessee i.e. a person who had never been assessed to income tax for until he filed his declaration of income tax for charge year 1960/61 to 1968/69 in pursuance of MLR 32. The Martial Law Regulation which was promulgated on 15th April,1969, provided or filing of returns by any person who has never filed his return of income or has never been assessed to tax showing his true income for the assessment year 1960-61 or any assessment year thereafter upto and including the assessment year 1968/69 vide sub-para (iii) 2 of para 2 thereof. An assurance was given that no action of any kind whatsoever shall be taken against such persons for not having filed the returns before. Powers were conferred upon the Central Board of Revenue i.e. respondent No. 1 to make rules, issue orders, instructions or directions consistent with the prior approval of the Chief Martial Law Administrator. This power was conferred by para 6 (i) of the Regulation. It was also provided that such rules, orders, instructions or directions…

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