Law: Income Tax Act, 1922

Section: 5(7A),5(8),23(4),34(2B)

Law: Income Tax Act, 1922

Section: 5(7A),5(8),23(4),34(2B)

Law: Civil Procedure Code (V of 1908)

Section: 24

Income-tax Act, 1922 -- Sections 5(7A), 5(8) -- Jurisdiction -- Transfer of cases from one Income-tax Officer to another Income-tax Officer -- Jurisdiction of Central Board of Revenue and Commissioner of Income-tax -- Whether concurrent -- Held yes -- Civil Procedure Code, 1908, Section 24 -- Jurisdiction -- Transfer of case from one Income-tax Officer to another -- Exercise of jurisdiction under sub-section (7A) -- Whether should be based on cogent and proper reasons -- Held yes -- Order of transfer of case for purposes foreign to Income-tax Act -- Whether maintainable -- Held no -- Provision of sub-section (8) -- Whether should be read with other provisions of Income-tax Act, including sub-section (7A) of Sec. 5 -- Held yes -- Transfer of case from one Income-tax Officer to another -- Central Board of Revenue and Commissioner of Income-tax both have concurrent jurisdiction -- Notwithstanding earlier order of transfer by Central Board of Revenue, Commissioner of Income-tax competent to transfer case to another Income-tax Officer -- Central Board of Revenue, and Commissioner of Income-tax should, however, interfere as little as possible with each other's jurisdiction -- JUDGMENT The judgment of the court was delivered by NOORUL ARFIN J. ---The Income tax Appellate tribunal has stated the following question for the opinion of this Court:- Whether in the facts and circumstances of the case the Income-tax Officer, Investigation Circle VI was vested with the proper jurisdiction over the assessee to entitle him to frame the assessments for the charge years 1958-59 (supplementary) 1959-60 and 1960-61?" 2. The question is widely framed, but in the arguments before us it was conceded both by Mr. Ali Athar as well as by Mr. S.A. Nusrat that only a limited contest is involved in the case on admitted facts. The original assessment for the charge year 1958-59 (supplementary) was set aside by the Income-tax Appellate Tribunal on the ground that the transfer of the case from the Income-tax Officer to another by the Central Board of revenue and the Commissioner of Income-tax was bad, as this transfer was person wise. In coming to this conclusion, the Tribunal has placed…

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