TMI Blog1974 (8) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... n mica mining and selling. The head-office of the assessee's business is at Kodarma in the District of Hazaribagh, and originally the assessments, of the income of the assessee were being made by the Income-tax Officer, Hazaribagh. On the 17th of July, 1964, the Commissioner of Income-tax passed an order purporting to be one under section 127 of the Income-tax Act, 1961, transferring the cases of the assessee from the Income-tax Officer, Ward A, Hazaribagh, to the Income-tax Officer, Special Circle, Ranchi. A copy of that order has been marked annexure "A" to the statement of the case. The Income-tax Officer, Special Circle, Ranchi, completed the assessment for the two years in question, namely, assessment years 1960-61 and 1961-62, after hearing the assessee's representatives and perusing the books of account produced by him. Assessment orders in the two cases were duly passed, and appeals having been preferred against the orders of the assessing officer to the Appellate Assistant Commissioner, the assessee failed in the appeals also. On further appeals being carried to the Income-tax Appellate Tribunal, Patna Bench, at the hearing of these appeals before the Tribunal, apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary, lays down that where a return of income has been filed before the commencement of the 1961 Act by any person for any assessment year, proceedings for the assessment of that person for that year may be taken and continued as if the 1961 Act had not been passed. In the instant cases, therefore, obviously, the provisions of the Act will apply in so far as the assessments for these years are concerned and not the provisions of the 1961 Act, except in so far as they may be expressly made applicable, with which exceptions we are not concerned in the present cases. Learned counsel for the assessee submitted, firstly, that the order of transfer passed by the Commissioner did not specify the assessment years with regard to which the cases of the assessee had been transferred from the file of the Income-tax Officer, Hazaribagh, to that of the Income-tax Officer, Special Circle, Ranchi. Secondly, since admittedly these two assessment years will be governed by the old Act, the order of transfer under section 127 of the 1961 Act could not relate to the two years in question, as any order of transfer with regard to cases under the Act must be passed under section 5(7A) of the Act; and sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (7A) but also in sub-sections (2) and (5) of section 5 "case" in relation to any person whose name was specified in the order of transfer meant all proceedings under the Act in respect of any year which may be pending on the date of the transfer and also included all proceedings under the Act which may be commenced after the date of the transfer in respect of any year. The same provision was given its due place in the 1961 Act by way of Explanation to section 127, wherein also substantially the same meaning of the word "case" was also retained in the new statute. Since the order of transfer in the instant cases was passed by the Commissioner of Income-tax on the 17th of July, 1964, as already stated, the cases of the assessee mentioned therein with regard to assessment proceedings "which were pending as also the future assessment proceedings" were sought to be transferred. On the date of the transfer, namely, the 17th of July, 1964, obviously there must have been the cases of the assessee for the assessment years, returns of which had been filed before the 1st of April, 1962. The order of transfer, therefore, read in the light of the Explanation to section 127 of the 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection to the place of assessment is contemplated under the Act. Under proviso (iii) of section 64(3) of the Act a question as to the place of assessment, when it arises, is determined by the Commissioner. Any such order cannot be made a ground of appeal to the Appellate Assistant Commissioner under section 30 of the Act which provides for appeals against orders of assessment and other orders enumerated in section 30 but no appeal is there provided against orders made under section 64(3). Similarly, appeals to the Appellate Tribunal which lie under section 33 of the Act also do not provide for any appeal on the question of the place of assessment. " It would thus be seen that the matter with regard to the place of assessment has been held by the Supreme Court to be absolutely without the purview of the appellate court in the scheme of the Act. Cases may arise in which an objection to the place of assessment is taken before the assessing officer and he either refuses to refer to the Commissioner or such a reference having been made the Commissioner refuses to determine the correct place of assessment. In such cases, of course, in exercise of powers not under the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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