Law:

Section:

Section 256 of the Income-tax Act, 1961 - Reference - General - For assessment year 1946-47, Tribunal had passed order under section 33(4) of the 1922 Act - Whether Tribunal was right in refusing reference against said order merely because application for reference was filed under section 256(1) of 1961 Act instead of under section 66(1) of 1922 Act - Held, no FACTS The petitioner under section 256(1) of the 1961 Act sought reference of questions claimed to be questions of law arose out of the Tribunal's order passed under section 33(4) of the 1922 Act, in respect of the assessment year 1946-47. The Tribunal declined to make the reference and held that no reference application could be validly filed under section 256(1) in respect of an order passed under section 33(4) and that the reference application being invalid, one was non est. On writ by the revenue: HELD The provisions of section 256(1) of the 1961 Act and section 66(1) of the 1922 Act are in pari materia. The petition had been filed before the Tribunal which was the proper forum under both the aforesaid provisions of law. As held by a Full Bench of this Court in R.A. Boga v.AAC [1977] 110 ITR 1 the jurisdiction of any Tribunal does not depend upon the provisions of law under which a party might have sought to invoke it or upon which the Tribunal might purport to act. The Tribunal does not lose its jurisdiction, which it undoubtedly has, in a particular case because of wrong quotation of provisions of law. The jurisdiction of Tribunal is based on a proper view of functions and powers with which it is clothed under the law or the statute creating it. The Tribunal, in the present case, therefore, ought to have entertained the reference application by treating it as an application under section 66(1) and it was wrong in treating the same as non eston the sole ground that the application was purported to have been made under section 256(1). Accordingly, the Tribunal was directed to consider the reference application afresh on merits. CASES REFERRED TO S.P. Jaiswal v. CIT [1969] 73 ITR 179 (Punj. & Har.), CIT v. Satya Pual Virmani (HUF) [IT Case No. 29 of 1979] and R.A. Boga v.AAC [1977] 110 ITR 1…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492