TMI Blog1987 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessees to income-tax, under section 256(2) of the Income-tax Act, praying that the Income-tax Appellate Tribunal maybe directed to refer certain questions of law arising out of the appellate order for the decision of this court. Original Petitions Nos. 7005 and 7219 of 1984-S are filed by the same assessee and Original Petitions Nos. 7006 and 7363 of 1984-S are filed by a different assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of the Income-tax Act, the assessee had shown the Commissioner of Income-tax, Trivandrum, as the respondent in all the four cases. So also in the certificate of non-withdrawal in all the four cases, the Commissioner of Income-tax, Trivandrum, is shown as the respondent. While so, there is no reason why the Commissioner of Income-tax, Trivandrum, was not impleaded as a respondent in these origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been impleaded as respondent in these original petitions, is well-founded. On this short ground, these original petitions filed under section 256(2) of the Income-tax Act without impleading the necessary party as the respondent are not maintainable. We hold so. Petitioners' counsel has filed C.M.P. Nos. 14525, 14526, 14527 and 14528 of 1987 praying that this court may be pleased to allow th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aded as a respondent in these original petitions. There is no petition to implead the Commissioner of Income-tax, Trivandrum, as a respondent in these original petitions. Even so, when the Commissioner of Income-tax, Trivandrum, is sought to be impleaded as a respondent, the original petitions as against him an be said to have been filed only on the day when the Commissioner of Income-tax, Trivand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivandrum, as a respondent or to condone the delay of nearly three years, supported by a proper affidavit. In these circumstances, C.M.P. Nos. 14525, 14526, 14527 and 14528 of 1987 are not maintainable. We are also of the view that no sufficient reason is disclosed in the said petitions either to rectify the cause-title of the respondent or to take out notice to the Commissioner of Income-tax, Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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