Law:

Section:

Section 256(1) of the Income-tax Act, 1961 - Reference - General - Commissioner filed applications under section 258(1) and stated facts therein while praying to refer certain questions of law said to arise out of Tribunal's order - Whether Tribunal was justified in rejecting those applications on ground that those were signed by senior representative for Commissioner and that Commissioner had not applied his mind for asking for a reference - Held, no Article 226 of the Constitution of India - Writ - Maintainability of - Whether in exercise of powers under section 256(1) if Tribunal refuses to refer questions set out or dismisses reference application as not maintainable, it will be acting quasi-judicially and a writ will be maintainable against its order - Held, yes Facts The Commissioner filed the applications under section 256(1) and stated the facts therein while praying to refer certain questions of law said to arise out of the order of the Tribunal. The Tribunal rejected those applications on the ground that those were signed by a senior authorised representative for the Commissioner and that there was nothing on record to show that the Commissioner had applied his mind for asking for a reference. On writ: Held In the instant case, undoubtedly when the senior representative signed for the Commissioner he was not signing in his individual capacity or he could not be treated as an individual applicant. It was the Commissioner who had filed the applications and invoked the jurisdiction of the Tribunal under section 256(1). It was not necessary for the Commissioner to sign the application if there was an authorisation for the senior representative to sign on behalf of the petitioner. It should be taken under the circumstances of the instant case that the Commissioner himself authorised the senior representative to sign and whatever was stated in the applications, the Commissioner was bound to own. It could not be pleaded that because the Commissioner had not signed, the reference application should not be attributed to the Commissioner. As regards the maintainability of the writ, there could be no doubt that the Tribunal was an authority within the meaning of…

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