Law:

Section:

Section 253 of the Income-tax Act, 1961 [Corresponding to section 33 of the Indian Income-tax Act, 1922] - Appellate Tribunal - Appeal to - Whether right of appeal to Tribunal or right to apply for a reference is not confined technically to party who is a party to appeal, but it is a much wider right which can be exercised by any person who becomes liable to pay tax by any order against which appeal is preferred - Held, yes FACTS A firm was assessed to tax. Latter 'G' filed an appeal to the Appellate Commissioner and submitted that assessment should have been made on him as an individual because the firm was a proprietary firm and not a partnership firm. The appeal was dismissed. Later the property of the petitioner was attached, on ground that the petitioner was shown as a partner along with 'G' and others in the firm. The petitioner thereupon filed an appeal to the Tribunal denying his liability to be assessed contending that he was not a partner in the firm. The Tribunal allowed the appeal by holding that petitioner was not a partner in the firm. Then 'G' applied for a reference to the Tribunal to refer the question of law as to whether the appeal preferred by the petitioner was competent. The Tribunal granted the application. The petitioner thus filed instant petition, contending that it was not competent to the Tribunal in law to make instant reference. HELD 'Assessee' is defined in the 1922 Act under section 2(2) as meaning a person by whom income-tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the loss sustained by him or of the amount of refund due to him. Therefore, giving to the expression 'assessee' in section 66(1) of 1922 Act, the meaning ascribed to it by the Act itself, it is clear that any person by whom income-tax or any other sum of money is payable has the right to make an application for a reference. There could be no doubt that the 'G' as a partner or as the proprietor of the firm was liable to pay tax assessed upon the firm. What is more, the effect of the of the Tribunal was that whereas by reason of the…

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