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Issues: Jurisdiction of Income-tax Officer, Validity of transfer of income-tax matters between districts, Authority to issue notice under Section 34 of the Indian Income-tax Act, Assessment jurisdiction of Income-tax Officers, Refusal of Appellate Tribunal to state a case for opinion of High Court.
Analysis: The judgment by the High Court of Calcutta involved a dispute regarding the jurisdiction of Income-tax Officers, the validity of transfers of income-tax matters between districts, the authority to issue notices under Section 34 of the Indian Income-tax Act, assessment jurisdiction of Income-tax Officers, and the refusal of the Appellate Tribunal to state a case for the opinion of the High Court. The case revolved around the receiver appointed by the Court for the assets of a business conducted by Messrs. P.M. Bagchi & Co. The Commissioner of Income-tax, Calcutta, contested a rule nisi granted by the Court concerning questions arising from the assessment of the business's profits for the year 1935-36. The issues included the notice under Section 34/22(2) of the Income-tax Act, assessment made based on the notice, and the transfer of the income-tax file between Income-tax Officers of different districts. The main argument was centered on the provisions of Section 64 of the Income-tax Act, which determines the jurisdiction of Income-tax Officers based on the location of the business. It was contended that the transfers of the income-tax file between districts were unauthorized and invalid. However, the Court held that the transfers were proper, as the officers in each district had concurrent jurisdiction, and the Income-tax Officer of the latter district had jurisdiction to issue the notice under Section 34. Additionally, the judgment addressed the refusal of the Appellate Tribunal to state a case for the opinion of the High Court under Section 66(2) of the Income-tax Act. The Court upheld the Tribunal's decision, stating that even if a point of law arose, the Tribunal's decision was correct, and no direction should be given for stating a case unless the High Court was not satisfied with the Tribunal's decision. Furthermore, the judgment highlighted discrepancies in the petitioner's statements, emphasizing that the transfer of the income-tax case was made at the applicant's request for convenience. The Court found the application devoid of merit and dismissed it, with both judges concurring on the decision. In conclusion, the High Court dismissed the application, upholding the validity of the transfers, the authority of the Income-tax Officers, and the refusal of the Appellate Tribunal to state a case for the opinion of the High Court.
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