Case Law Details
Shweta Punj Vs Union Of India And 4 Others (Allahabad High Court)
The Allahabad High Court recently heard a petition challenging the appointment of Commissioners of Income Tax (Appeals). The petitioner, an income tax assessee, argued that the appointment was not in accordance with the law, leading to a lack of jurisdiction for the appellate authority.
The petitioner claimed that the appointment of Commissioners of Income Tax (Appeals) requires the creation of a separate cadre, similar to Joint Secretaries to the Government of India, and should be approved by the Appointment Committee of the Cabinet. However, the court rejected these arguments, stating that the Income Tax Act of 1961 vests jurisdiction with the Central Government to appoint such authorities.
The Allahabad High Court dismissed the petition, upholding the jurisdiction of the appointed Commissioners of Income Tax (Appeals) and reaffirming the right of the petitioner to avail the remedy of appeal against the order of assessment.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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