Law: Income Tax Act, 1961

Section: 256(2),143(3),127(1),120

Income-tax-­---Reference---Transfer of case---Territorial jurisdiction of High Court---Decision by Mumbai Bench of ITAT and rejection of reference application by it---Transfer of assessment files to Andhra Pradesh subsequently-­Application to direct reference could not be entertained by Andhra Pradesh High Court---Case not covered by S.127---Indian Income Tax Act, 1961, Ss. 127 & 256. The words "the High Court" occurring in section 256 of the Income Tax Act, 1961, have reference to the High Court within whose jurisdiction the Appellate Tribunal which declined to state the case, is located. It is not open to the petitioner to choose any other High Court for filing the application under section 256(2). The whole purport and purpose of section 127 is to transfer the proceedings from one Assessing Officer to another. The Explanation should be understood in relation to the main provision which stipulates the transfer of case from one or more Assessing Officers to any other Assessing Officer or officers. The words "all proceedings under the Act in respect of any year" occurring in the Explanation cannot be understood in a vacuum and cannot be stretched to cover reference applications already filed or decided by the date of transfer under section 127: Held, that in the instant case, the reference application had been dismissed by the Mumbai Bench of the Income-tax Appellate Tribunal. Subsequent to the disposal of the appeal, the assessment files of the respondent-company were transferred to Hyderabad. The reference application having been rejected by the Mumbai Bench of the Income-tax Appellate Tribunal, the application under section 256(2) ought to have been tiled before the High Court of Mumbai only. The Andhra Pradesh High Court had no jurisdiction to entertain the application to direct reference. JUDGMENT P. VENKATARAMA REDDI, J.----This is an application filed by the Commissioner of Income-tax, A.P.I. under section 256(2) of the Income Tax Act, 1961, seeking reference of certain questions of law for the opinion of this Court. As we are of the view of the High Court of Andhra Pradesh has no jurisdiction to entertain this petition, we are not expressing any…

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