Law:

Section:

Section 121, read with sections 256 and 2(16), of the Income-tax Act, 1961 - Jurisdiction of Commissioners - Whether word 'Commissioner' used in section 130 is used keeping in view extended definition and includes in its embrace an Additional Commissioner also - Held, yes - Whether therefore, Additional Commissioner had locus standi to file reference application under section 256(1) - Held, yes II Section 130 read with section 2(16) of the Income-tax Act, 1961 - Commissioner competent to perform any function or functions - Whether word 'Commissioner' used in section 121 is used keeping in view extended definition and includes in its embrace an Additional Commissioner also - Held, yes - Whether therefore, Additional Commissioner had locus standi to file reference application under section 256(1) - Held, yes Words and phrases : 'Commissioner' as occurring in section 121 and 130 - meaning of Circulars and Notification : Notification No. S.O. 2162 dated 29-5-1970 Notification No. S.O. 3147 dated 19-6-1971 Notification No. S.O. 87 dated 29-5-1970 FACTS The Additional Commissioner filed an application of reference before the Tribunal on 15-7-1971. The Tribunal by its impugned order held that the Additional Commissioner was not competent to file such an application and as a result dismissed the same. The Tribunal, therefore, held that the notification S.O. 3147 dated 19-6-1971, which authorised Additional Commissioner to file reference application as ultra vires of the mandatory provisions of section 130 observing that the Board was not competent to empower the Additional Commissioner to act under section 256. HELD The term 'Commissioner' was amended with effect from 1-4-1970 to include 'Additional Commissioner'. A definition is intended to serve as a device of shortening sections and to simplify legislative expression. Thus, if numerous obligations and duties are imposed on particular classes of persons, it is useful legislative device to define the persons belonging to such classes, and, thereafter, refer to the classes alone. This device not only saves a great deal of space and eliminates the repetition of long cumbersome identifications, but of greater importance,…

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