Law:

Section:

Section 124 of the Income-tax Act, 1961 - Assessing Officer - Jurisdiction of assessment year 1960-61 - Whether if two orders of assessment are made for income of same year, may be for different sums disclosed by assessee for different areas, it does not necessarily follow that subsequent order of assessment is without jurisdiction - Held, yes - Assessee filed voluntary return for her share income from firm before ITO, Jorhat - Notice was issued under section 143(2) and assessee stated that she was an existing assessee of ITO Calcutta but failed to produce any evidence to substantiate her claim - ITO, Jorhat assessed her to an income - Assessee filed writ application challenging jurisdiction of ITO, Jorhat - Whether plea of filing, return before ITO Jorhat through mistake appeared to be an after thought - Whether objection raised by assessee only at appellate stage was hit by section 124(5) and ITO, Jorhat, could not be said to have lacked jurisdiction - Held, yes - Whether order of Calcutta ITO had been found to be suspicious and collusive, it was an invalid order and, therefore, writ application was to be dismissed - Held, yes FACTS The petitioner filed a voluntary return, before the ITO, Jorhat, which she stated that she was a partner of a firm at Jorhat. The ITO, issued a notice under section 143(2). In reply to the notice, the petitioner stated that she was an existing assessee of the ITO Calcutta. On being asked by the ITO, Jorhat, to produce evidence regarding the business at Calcutta, she failed to produce any evidence. The assessee failed to produce before the ITO, even any order of assessment made at Calcutta. On a consideration of the materials before him and the circumstances, the ITO, Jorhat, came to the finding that the assessee was never a permanent resident of Calcutta and she was never a regular-assessee of Calcutta. The ITO assessed her at an income for her share income from the registered firm at Jorhat and her income from other sources. The assessee preferred an appeal before the AAC which was dismissed. On second appeal, the Tribunal also affirmed the order of the ITO Jorhat. The assessee filed an application before the Tribunal for making…

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