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TMI Blog1968 (1) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the fifth year and in November of that year for the last year. The assessment orders were reopened by the Income-tax Officer which resulted in an order dated December 31, 1962. Proceedings for levy of penalty were also started by that officer which were referred by him to the Inspecting Assistant Commissioner, Central Range, Madras, under section 274(2) of the Income-tax Act, 1961. On October 1, 1964, the Inspecting Assistant Commissioner levied a penalty for each of the years, but his orders on appeals bled by the assessee were set aside by the Tribunal. The Tribunal declined at the instance of the Commissioner to make a reference to this court on the view that the questions involved were factual and they were concluded by the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -F. No. 55/67/64-I.T). On May 15, 1964, the charge of the Commissioner of Income-tax (Central), Madras, was actually created. There was another notification by the Central Board of Direct Taxes dated September 28, 1964, which attached the Income-tax Officer, Central Circle, Trichur, to the Commissioner of Income-tax (Central), Madras (Board's Notification No. 69-F. No 55/172/64-I.T.). This notification was given effect to on and from October 1, 1964. It meant that the Inspecting Assistant Commissioner Central Range, Madras, assumed jurisdiction over the Income-tax Officer, Central Circle, Trichur. It is in that capacity the Inspecting Assistant Commissioner made the order we referred to, which is dated December 19, 1964. The present petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es do not also throw much light. All that appears from them is that by the standing order made under rule 4 of these Rules, the Madras Bench of the Tribunal has jurisdiction over Madras and Kerala States. There is an explanation to the standing order which is to the effect that by that order the ordinary jurisdiction of a Bench would be determined mot by the place of business or residence of the assessee but by the location of the office of the assessing officer. We do not find it possible to apply this principle in deciding the jurisdiction of the High Court for purposes of section 66(2). Section 64 deals with place of assessment and this is determined by the place where an assessee carries on a business or profession or vocation and, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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