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2023 (7) TMI 1051 - ALLAHABAD HIGH COURTChallenging the assessment order - filing of writ petition instead of appeal before CIT(A) - Petitioner contended that appointed of CIT(A) is not legal and valid - Appointment made by Central Government of Commissioner of Income-tax (Appeals) - Officers belonging to the cadre of Indian Revenue Services - HELD THAT:- As we find that the statute, i.e. the Act of 1961 is a self contained code which clearly vests jurisdiction with the Central Government to appoint such persons as it thinks fit to be income tax authorities as are specified in Section 116 of the Act. No express or implied provision contained in the Act of 1961 which may require import of the procedure stipulated for appointment of Joint Secretary to the Government of India to the appointment procedure specified for the Commissioner of Income-tax (Appeals). The appointment of Commissioner of Income-tax (Appeals) is regulated by the provisions of the Act of 1961 and procedure for appointment of Joint Secretary to the Government of India would not get attracted by a ingenious process of reasoning unless there is a specific provision in law to indicate so. We do not find any such stipulation in the Act of 1961, requiring grant of approval to the appointment of Commissioner of Income-tax (Appeals) by the Appointment Committee of the Cabinet. Even creation of a separate cadre of officers for Commissioner of Income-tax (Appeals) does not appear to be essential or mandatory in the scheme of the Act of 1961. In light of the deliberations and observations made above, we find this petition to be lacking in substance. The right of the petitioner to avail the remedy of appeal against the order of assessment is amply protected. The writ petition, therefore, is dismissed.
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