TMI Blog1999 (6) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... A REDDI J.---This is an application filed by the Commissioner of Income-tax, A. P.-I under section 256(2) of the Income-tax Act, 1961, seeking reference of certain questions of law for the opinion of this court. As we are of the view that the High Court of Andhra Pradesh has no jurisdiction to entertain this petition, we are not expressing any view on the merits whether any of the questions are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal which declined to state the case, is located, It is not open to the petitioner to choose any other High Court for filing the application under section 256(2). The apparent reason for filing the application in the Andhra Pradesh High Court, though not disclosed in the petition as such, seems to be that subsequent to the disposal of the appeal, the assessment files of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 127. The reference application having been rejected by the Mumbai Bench of the Income-tax Appellate Tribunal, the application under section 256(2) ought to have been filed before the High Court of Bombay only. The interpretation sought to be placed on the Explanation to section 127 leads to incongruous results quite contrary to the scheme of the Act and has the effect of investing the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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