9911796707
TMI Blog1970 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ------------------------------------------------------------------------------------------------------------------------------------------------ 1 2 3 4 5 6 ------------------------------------------------------------------------------------------------------------------------------------------------ 49-R M/s. Roop Narain R.F Distt. III(ii), Distt. I(v) Ram Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 Commissioner the firm of M/s. Roop Narain Ram Chandra was an entity different from yhat of Roop Narain Ram Chandra as a registered firm. The Appellate Assistant Commissioner held that in the terms of the order of transfer the Income-tax Officer, District I(v), could only make an assessment on the firm, Roop Narain Ram Chandra, and he had no jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 case on the question of law set out hereinabove. Before proceeding to answer the question referred by the Tribunal it may be pointed out that under rule 4 of the Indian Income-tax Rules, 1922, the Income-tax Officer is authorised to grant registration to a firm when he is satisfied as to the conditions mentioned in that rule. Rule 5 says that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashed 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 any place, he shall be assessed by the Income-tax Officer of the area in which that place is situated or, where the business, profession or vocation is carried on in more places than one, by the Income-tax Officer of the area in which the principal place of his business, profession or vocation is situate. Sub-section (2) says that in all other case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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