TMI Blog1968 (1) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Act. 1922. The respondent was an assessee on the file of the Income-tax Officer, Trivandrum. He was assessed to income-tax for the years 1951-52 to 1956-57 by orders made by that officer in February, 1955, for the first three years, in April of that year for the fourth year, in February, 1956, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on behalf of the assessee, a point of jurisdiction is raised, which, in our opinion, appears to be one of substance. On May 4, 1964, there was a notification of the Central Board of Direct Taxes which created the charge of the Commissioner of Income-tax (Central), Madras, (Board's Notification No. 25-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the section, the High Court means in relation to any State the High Court for that State. The words " in relation to any State " appear to be neutral and do not, to our minds, by themselves fix the State, the High Court in which will have jurisdiction under section 66(2). The Appellate Tribunal Rules 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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