Law: Income Tax Act, 1922

Section: 64

Section 124 of the Income-tax Act, 1961 [Corresponding to section 64 of the Indian Income-tax Act, 1922] - Assessing Officer - Jurisdiction of - Assessment year 1949-50 - Whether in order to attract applicability of section 64(3), it is not necessary for an assessee to point out specifically a particular ITO, who, according to him would have jurisdiction to assess him but it is certainly not enough for an assessee to rest content by merely raising an objection to jurisdiction of ITO who claims to assess him - Held, yes -Whether, where however, an assessee raises on objection to place of assessment and contends that he is liable to be assessed not by ITO who claims to assess him but by some other ITO, question as to place of assessment which thus arises can be determined only by Commissioner - Held, yes - Whether were assessee merely asserted that ITO had no jurisdiction to assess him without stating grounds and did not raise any controversy as to place of assessment, no question as to place of assessment could be said to be raised by assessee which was required to be referred to Commissioner - Held, yes FACTS The assessee was, a resident of Veraval in the erstwhile State of Saurashtra and carried on business at that place. The assessee under VDIS disclosed the income alleged to have arisen to him in the State of Saurashtra from money-lending and speculation. The assessee also disclosed that he had a share in a firm carrying on business at Kozhikode, from the assessment year 1950-51. On the basis of this disclosure the assessee was assessed to income-tax on an income for the assessment year 1949-50 under the Saurashtra Income-tax Ordinance 1949. The ITO Jungaadh, who had territorial jurisdiction over Veraval had reason to believe that the assessee had remitted during that previous year certain moneys from Bombay for making an investment in Kozhikode and, therefore, issued a notice under section 34(1)(a) of 1922 Act, for the assessment year 1949-50. The assessee stated that he was a permanent resident of Veraval and had already been assessed under the 1949 Ordinance. The ITO thereafter issued a notice to the assessee under section 28(4) of 1949 Ordinance, fixing…

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