Meaning of “At the instance of”

The meaning of at the instance of under section 275A to 280 of the Income Tax Act is not defined in the act itself. But we can take guidance from decisions by various high courts. Here are excerpts of courts orders in which the Hon’ble High Court tried to explain the meaning of at the instance of.

Meaning of at the instance of defined by court

The phrase ‘at the instance of’ used in section 275A to 280 of the Income Tax Act came up before various high courts as detailed under :

1. Hon’ble supreme court explained the meaning of ‘at the instance of’ while delivering judgment in T.S. Baliah vs. T.S. Rangachari, ITO [1989] 72 ITR 787 (SC) as under :

Meaning : There is no statutory requirement that the complaint petition itself must be filed by the IAC. The clause ‘at his instance’ in section 53 of the 1922 act [corresponding to section 279(1) of the 1961 act] only means ‘on his behalf’ and it is, therefore, sufficient compliance of the statutory requirement if the complaint petition is filed on being authorised by the IAC.

2. Hon’ble madras high court explained the meaning of ‘at the instance of’ while delivering judgment in G.S.R. Krishnamurthi vs. M. Govindaswamy, ITO [1992] 195 ITR 137 (Mad.) as under :

Meaning : The expression ‘at the instance of the commissioner’ as used in the section means ‘with the sanction or on his authority’. It does not require the complaint to be filed by the commissioner himself.

Section 275A to 280 of the Income Tax Act

Contravention of order made under sub-section (3) of section 132.

275A. Whoever contravenes any order referred to in the second proviso to sub- section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.

In this article, you can get guidance from high courts on the meaning of at the instance of under section 275A to 280 of the Income Tax Act.

Updated up to Finance Act 2021