TMI Blog2002 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... the jurisdictional aspect itself and to argue out the matter before us, not leaving it merely at the stage of setting aside of an ex parte order. We have received due assistance from both sides in that regard today. By an order passed on the July 28, 1997, the assessee's assessments were transferred from Gauhati to Calcutta. Copies of the transfer order handed up from the assessee's side duly countersigned be kept on record. The reference application was however made in regard to a decision given by the Gauhati Bench of the Income-tax Appellate Tribunal. Even an application made under sub-section (1) of section 256 by the Revenue was rejected by that Tribunal at Gauhati. The assessee has thus argued that section 256(2) application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r order of transfer, then and in that event the section 256(2) application being a subsequent proceeding, that should also, in accordance with the order of transfer of assessment, be made rather before the High Court at Calcutta than before any Bench of the Assam High Court. Apart from two High Court decisions being against Mr. Ghosh's submissions, we put to him the question that if section 256(2) application is pending before one High Court, would a transfer of assessment from one State to another, with agreement of the Commissioners involved, cause a transfer of such section 256(2) application to be made from the High Court of one State to another? To this question the answer could be but one, and such answer must be in the negative. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded in the very State where it commenced and reached up to that advanced stage. In such view of the matter the application of the assessee for setting aside of the ex parte order dated February 13, 2001, is allowed. The said order is set aside by us (since one of their Lordships who passed that order has since left the Calcutta Bench and we are now taking up the reference court); the reference application is treated as on the day's list and is heard out. The reference application is rejected but on the sole and single ground of lack of territorial jurisdiction of the Calcutta High Court. Needless to mention the Revenue will be at liberty to prosecute its proceedings further hereafter in accordance with law. All parties are to act on a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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