ALLAHABAD HIGH COURT: DISMISSED CHALLENGE OF APPOINTMENT OF COMMISSIONERS OF INCOME-TAX (APPEALS)

The Allahabad High Court in the case Shweta Punj vs. Union of India and 4 others observed and has held that Section 116 and Section 117 of the Income Tax Act, 1961 empower the Central Government for appointing the commissioner of IncomeTax (Appeals) and that the same pay scale would make the provisions of appointment under other statues applicable to the appointment of authorities under the Act of 1961.

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The bench comprising of Justice Ashwani Kumar Mishra and Justice Syed Aftab Husain Rizvi in the case observed and has stated that 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. However, the income tax authorities clearly includes that the commissioner of Income-tax (Appeals) and, therefore, the Central Government would have the jurisdiction to appoint an officer as Commissioner of Income-tax (Appeals). The officials who belongs to the cadre of Indian Revenue Services have been appointed as Commissioner of Income-tax (Appeal).