Law: Income Tax Act, 1961

Section: 254,34A,254(2)

JUDGMENT 1. The petitioner is the Commissioner of Income-tax. Feeling aggrieved by the stand of the 1st respondent, reflected in Ext. P2 order dated 18-3-1999 that a rectification application under section 254(2) of the Income-tax Act, 1961, should be signed by the Assessing Officer, this Writ Petition is filed. The brief facts of the case are the following: 2. The departmental representative, representing the revenue before the Income-tax Department filed Ext. P1 application under section 254(2) of the Act seeking rectification of certain mistakes in an appellate order. The assessee raised objections stating that the application is not maintainable for the reason that it is signed by the departmental representative and not by the Assessing Officer. Upholding the said objection, the said application was dismissed by Ext. P2 order. Though, another petition was attempted, seeking modification of Ext. P2, the same was dismissed by Ext. P4 order dated 26-6-2000. Hence this Writ Petition, challenging Exts. P2 and P4. 3. The petitioner would point out that the authorised representative is competent to appear before any authority in any proceedings, having regard to the Notification issued by the Central Government in this regard. The definition of 'authorised representative' reads as follows: "authorised representative means a person authorised by the assessee in writing to appear on his behalf, being- (i)a person related to the assessee in any manner or a person, regularly employed by the assessee; or (ii)any officer of a scheduled bank with which the assessee maintains a current account or has other regular dealings; (iii)any legal practitioner who is entitled to practise in any civil court in India; or (iv)an accountant; or (v)any person who has passed any accountancy examination recognised in this behalf by the Board; or (vi)any person who has acquired such educational qualifications as the Board may prescribe for this purpose; or [(via)any person, who before the coming into force of this Act, in the Union territory of Dadra and Nagar Haveli, Goa, Damon and Diu or Pondicherry, attended before an income-tax authority in the said territory on behalf of any assessee…

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