Law: Income Tax Act, 1922

Section: 66(2), 66(1)

Reference-Application under S. 66(2), Income-tax Act (XI of 1922)-Parties-Omission to implead Commissioner-Effect- Punjab High Court Rules, Vol. V, Chap. 7-B, rr. 4, 6.   Under the Rules of the Punjab High Court, when an application under section 66(2) of the Income-tax Act, 1922 is made to the High Court it is necessary in the first instance to implead the Commissioner as a respondent and it is not necessary to implead the Appellate Tribunal as a respondent. And if an application is presented impleading the Appellate Tribunal alone as a respondent and an application is made to implead the Commissioner as a respondent after the expiry of the period prescribed for filing an application under section 66(2) and no sufficient cause is shown for the delay in applying for impleading the Commissioner as a party, the application under section 66(2) has to be dismissed. JUDGMENT   GROVER, J.-A petition dated 24th September 1959 was filed under section 66(2) of the Income-tax Act by the assessee praying that the Income-tax Appellate Tribunal be required to state the case and refer the question of law which arose out of the order of the Tribunal to this Court. In this petition the only respon dent impleaded was the Income-tax Appellate Tribunal, Delhi Branch. The Commissioner of Income-tax was not made a party at all. When the matter was set down for hearing before us, it was pointed out that the Commissioner had not been made a party. The learned counsel for the assessee prayed for an adjournment for a fortnight to enable him to make a petition for impleading the Commissioner. This adjournment was granted on December 12, 1960. A petition was filed on December 21, 1960, praying that the Commissioner of Income-tax be allowed to be impleaded as a party. This petition was not supported by any affidavit nor was it accompanied with any application under section 5 of the Indian Limitation Act for extension of time because admittedly this petition was filed after a lapse of six months from the date of the order of the Tribunal under section 66(1).   Mr. Awasthy who appears for the Commissioner has pointed out that according to the rules contained in Chapter 7-B,…