TMI Blog2023 (7) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... uire 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 Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961'). An appeal lies against the order of assessment by virtue of Section 246A of the Act of 1961. The language employed in Section 246A of the Act of 1961 is that any assessee aggrieved by any of the orders stipulated in the section can prefer an appeal to the Commissioner (Appeals). It is under this provision of the statute that the appeals are filed against the orders of assessment, as has been done by the present petitioner. Section 2(16A) of the Act of 1961 defines Commissioner (Appeals) in following words:- [ Commissioner (Appeals) means a person appointed to be a Commissioner of Income-tax (Appeals) under sub-section (1) of section 117;] Section 117 of the Act of 1961 provides that Central Government may appoint s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Commissioners of Income-tax or Commissioners of Income-tax (Appeals). From the statutory scheme, it is thus apparent that Central Government can appoint persons as income tax authorities which includes the Commissioners of Income-tax (Appeals). It is not in issue that Central Government has appointed officers as Commissioners of Income-tax (Appeals) in various offices of the department. The primary submission of the petitioner is that in fact no such Commissioners of Income-tax (Appeals) have been appointed, inasmuch as the Act of 1961 contemplates creation of a separate cadre for Commissioners of Income-tax (Appeals), which has so far not been constituted/created and therefore, the appointment of Commissioner of Income-tax (Appeals) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as Commissioner of Income-tax (Appeals). (ii) Our attention is not drawn to any 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). (iii) The argument of the petitioner proceeds on a factual and legal misconception that the post of Commissioner of Income-tax (Appeals) since is in the same grade and is at par with the Joint Secretary to the Government of India, therefore, the procedure for appointment which is specified under the Rules of Business for appointment of Joint Secretary to the Government of India would ipso facto appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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