Law:

Section:

Section 254, read with section 256 of the Income-tax Act, 1961 [Corresponding to section 33(4), read with section 66 of the Indian Income-tax Act, 1922] - Appellate Tribunal - Order of - Assessment years 1944-45 and 1945-46 - Respondent/assessee bank had shifted its head office from Lahore to Delhi towards end of June, 1947, in view of approaching partition of Province of Punjab - Prior to that Bank had been for purpose of income-tax assessment within sphare of ITO, Lahore, who had dealt with Bank's assessment for relevant assessment years - Bank had filed appeals against those orders both of which were decided by AAC - Assessee-bank feeling dissatisfied with orders of AAC, filed appeals before Allahabad Bench of Tribunal, which then had jurisdiction over Punjab - These appeals were pending on 15-8-1947 (i.e. date of independence) - Before that date Bank in addition to removing its head office from Lahore to Delhi had also requested revenue authorities at Lahore to transfer to Delhi records relating to its income-tax affairs - Thereafter, appeals came up for hearing before Delhi Bench of Tribunal - In those appeals notice was issued to ITO, Delhi and that he was represented in appeals by counsel who opposed them and that no question at all was raised in appeals regarding whether ITO, Delhi could be properly substituted as respondent for ITO, Lahore, or whether Delhi Tribunal had jurisdiction to hear appeals - After decisions, these questions were raised in applications filed by revenue under section 66(1) of 1922 Act before Delhi Bench of Tribunal - Said applications were, however, dismissed - Whether in view of fact that nature of questions was such involving matters of fact as well as law, they ought not to be allowed to be raised at this stage - Held, yes - Whether, therefore, instant application filed under section 66(3) of 1922 Act was to be dismissed - Held, yes FACTS The respondent/assessee Bank, had its head office at Lahore until towards the end of June, 1947, when the Bank shifted its head office to Delhi in/view of the approaching partition of the Province of the Punjab. Prior to that the Bank had been for purposes of income-tax assessment within the…

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