TMI Blog1970 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (7A) of section 5 of the Indian Income-tax Act, 1922 (XI of 1922), the case particulars of which are mentioned in column 3 of the schedule hereto annexed, to the Income-tax Officer mentioned in column 6 thereof. Reasons : The case is transferred for facility of investigation and proper assessment. The assessee did not file any objection against the proposed transfer ; as such it is presumed that he has no objection to the transfer of his case. This order shall take effect from 25-11-1960. ------------------------------------------------------------------------------------------------------------------------------------------------ S GIR No. Name of the Status From I.T.O To I.T.O assessee --------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the assessment for the assessment year 1956-57 in the status of an "association of persons". The Appellate Assistant Commissioner noticed that the Commissioner of Income-tax had transferred the case of M/s. Roop Narain Ram Chandra under section 5(7A) of the Act from District III(ii) to Income-tax Officer, District I(v), and in the order of transfer the status of the assessee was described as a registered firm. The Income-tax Officer, District I(v), observed the Appellate Assistant Commissioner, continued the assessment proceedings initiated by the Income-tax Officer, District III(ii), and completed the assessment on M/s. Roop Narain Ram Chandra in the status of an "association of persons." According to the Appellate Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Supreme Court in the case of R. B. Seth Teomal v. Commissioner of Income-tax, held that an objection as to the jurisdiction of the Income-tax Officer on the basis of the place of assessment is not justiciable and, therefore, the Appellate Assistant Commissioner was in error in holding that the Income-tax Officer, District I(v), had no jurisdiction to make an assessment of the assessee as an "association of persons" for the assessment year 1956-57. In the result, the Tribunal quashed the orders of the Appellate Assistant Commissioner and directed him to dispose of the case in accordance with law on the other grounds raised before him. At the instance of the assessee the Appellate Tribunal has submitted a statement of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se for that year. The Appellate Assistant Commissioner, therefore, clearly went wrong in holding that it was beyond the jurisdiction of the Income-tax Officer to make an assessment of the assessee in the status of an "association of persons" and refuse renewal of registration for the assessment year 1956-57. The Appellate Tribunal should have quashed the orders of the Appellate Assistant Commissioner on this ground alone. Coming to the question referred by the Appellate Tribunal, the answer is obvious. Section 64 of the Act deals with the jurisdiction of the Income tax Officer with regard to the place of assessment. Sub-section (1) of that section says, inter alia, that where an assessee carries on a business, profession or vocation at an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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