Law:

Section:

Section 256, read with section 144B, of the Income-tax Act, 1961 - Reference - Question of law - Assessment year 1976-77 - ITO, Bhopal, forwarded draft assessment order to IAC Bhopal - Case was transferred to ITO, Indore and IAC, Bhopal forwarded draft assessment order to IAC, Indore - IAC, Indore issued directions under section 144B and ITO, Indore, passed assessment order - Tribunal held that IAC, Indore, had no jurisdiction to issue directions - Whether a question of law arose from Tribunal's order - Held, yes FACTS The assessee was assessed in the status of a registered firm and the assessment year in question was 1976-77. The case of the assessee was earlier within the jurisdiction of the ITO, B-Ward, Bhopal, who had forwarded the draft of the proposed order of assessment together with the objections of the assessee to the IAC, Range-I, Bhopal, as required under section 144B of the Act. During the pendency of this reference, the case of the assessee was transferred by the Commissioner under section 127 of the Act to the ITO, Special Investigation Circle-I, Indore. The IAC, Bhopal forwarded the draft assessment order along with the objections of the assessee to the IAC (Assessment), Indore, for issuing necessary directions under section 144B. The IAC, Indore, accordingly, issued directions and, on receipt of these directions, the ITO, Special Investigation Circle-I, Indore, passed the assessment order. The Tribunal held that the IAC, Indore, had no jurisdiction to issue directions under section 144B. On an application under section 256(2): HELD The question whether the Tribunal was justified in quashing the order of assessment passed by the ITO, Special Investigation Circle -I, Indore, as void ab initio, was a referable question of law. B.K. Rawat for the Applicant. M.S. Choudhary for the Respondent. JUDGMENT Sohani, Actg. CJ.-This is an application under section 256(2) of the Income-tax Act, 1961 ('the Act'). 2. The material facts giving rise to this application, briefly are as follows: The assessee is assessed in the status of a registered firm and the assessment year in question is 1976-77. The case of the assessee was earlier within the jurisdiction of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492