Law:

Section:

Section 148 of the Income-tax Act, 1961 [Corresponding to section 34 of the Indian Income-tax Act, 1922] - Income escaping assessment - Issue of notice for - Assessment years 1946-47 to 1949-50 - Head quarters of assessee company were at Jaipur - For relevant assessment years ITO, Ajmer issued notices under section 34 of the 1922 Act calling upon assessee to file returns - Assessee filed returns - When said returns were pending, ITO, Jaipur issued notices under section 34 of 1922 Act calling upon assessee to file returns - Whether since Jaipur for income-tax purposes was integrated into India from 1-4-1950, ITO, Ajmer, had jurisdiction over residents of Jaipur only in respect of assessments pending before him and not in respect of any other assessments. - Held, yes - Whether since assessee's assessments were not pending before ITO, Ajmer, said ITO had no jurisdiction over assessee in respect of assessment years in question - Held, yes - Whether, therefore, notice issued by ITO, Jaipur, were valid - Held, yes Circulars and notification : Notification No. S.R.O. 1214 dated 1-7-1952 issued by Central Board of revenue. FACTS The head quarters of the assessee company were at Jaipur. For the relevant assessment year, the ITO, Ajmer, issued notices under section 34(1)(a) of 1922 Act to the assessee company calling upon it to submit its income-tax returns. In response to those notices the assessee submitted its returns on 11-8-1953. When those returns were pending before the ITO, Ajmer, the ITO, Jaipur issued fresh notices under section 34 (1A) of 1922 Act to the assessee calling upon it to submit its income-tax returns in respect of those very assessment years. The assessee did not submit any return. On the other hand, it wrote a letter to the ITO, Jaipur saying that it had already submitted its returns to the ITO Ajmer, and hence it could not be called upon to submit fresh returns. Ignoring the objection of the assessee the ITO, Jaipur, assessed the assessee. He rejected the assessee's objection regarding jurisdiction. The Tribunal accepted the assessee's contention that as the Income-tax Officer, Ajmer, had already initiated proceedings under section 34(1)(a), the…

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