Law: Income Tax Act, 1922

Section: 23

Income-tax Act, 1922 (XI of 1922)-Section 23-Assessment-Agreed assessment-Assessment made with the consent of the authorised representative of the assessee-Authorised representative not empowered by assessee to enter into any agreement with assessing officer on any specific issue- Agreed assessment, whether valid in law-Held no. Against the order of assessment made by the Income-tax Officer with the consent of the authorised representative of the assessee, the assessee went in appeal to the Appellate Assistant Commissioner contending that in terms of the power of attorney the authorised representative was not competent to give his consent to an agreed assessment and as such the assessment in question was bad in law. The appeal having failed the assessee went in further appeal to the Tribunal reiterating the same contention as before the Appellate Assistant Commissioner. On a reference to the Power of Attorney the Tribunal found as a matter of fact the authorised representative had not been conferred any power to enter into an agreed assessment on behalf of the assessee before the Income-tax Officer. It, therefore, allowed the appeal and : Held, that in the absence of any specific authority to agree the authorised representative cannot agree to an assessment of the assessee to any particular determined figure. In the absence of any authority any such agreement would be illegal and without effect. Cases referred to :- Din Mohammad v. Farooq Mirza (1955) P.L.D. {Sind) 62 ; {1964) 9 TAXATION 25 and {1966) 14 TAXATION 17(Trib). ORDER The order was passed by AFZALUL HAQUE, Judicial Member.-These four appeals relating to the assessment years 1964-65, 1965-66, 1966-67 and 1967-68 are disposed of by this consolidated order. 2. The appellant has challenged before us the order of the Appellate Assistant Commissioner, Lahore passed in I.T.A. Nos. 114, 115, 116 and 117/F-II dated 29-6-1968 where the Appellate Assistant Commissioner has confirmed the order of the Income-tax Officer rejecting the plea of the present appellant before us that in view of the absence of authority the lawyer of the present appellant was not empowered to give his consent to an agreed assessment and…

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