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<h1>High Court directs Appellate Tribunal to refer jurisdiction question under Income-tax Act</h1> The High Court of Allahabad directed the Appellate Tribunal to refer a question to determine the Assessing Officer's jurisdiction to change the status ... Accounting Year, Foreign Company, Foreign Technician, Indian Company, Writ Petition The High Court of Allahabad directed the Appellate Tribunal to refer a question regarding the Assessing Officer's jurisdiction to change the status during assessment under section 143(1) of the Income-tax Act, 1961. The application made by the Revenue was allowed. [Case: 1995 (12) TMI 40 - ALLAHABAD High Court]