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1973 (5) TMI 17 - HC - Income TaxTransfer of case – jurisdiction of Income-tax Officer - "(i) Whether, as a matter of fact and in law, the Income-tax Officer, Special Circle, Ranchi, had jurisdiction or not ? (ii) If he had jurisdiction, whether the assessee's belief that he had no jurisdiction and his (assessee's) failure to file the return because of that erroneous belief was a sufficient cause for non-compliance with his obligation to file a return even after service of notice under section 22(2) read with section 34 of the Act ?"
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