Finality of place-of-assessment decisions bars appeal and reference; affidavit opportunity satisfies the Section 64(3) proviso.

A determination of the place of assessment under Section 64(3) was treated as final and could not be challenged through the statutory appeal under Section 30 or carried to the High Court by reference under Section 66, because that reference jurisdiction extends only to questions of law arising from a competent appellate order. The proviso to Section 64(3) was held satisfied where the assessee was given an opportunity to place views before the Commissioner, including by affidavit; no further personal hearing or fresh notice after consultation between Commissioners was required. The jurisdictional challenge was therefore not entertainable, and the application was rejected.

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Issues: (i) whether a determination of the place of assessment under Section 64(3) of the Income-tax Act could be challenged in appeal before the Assistant Commissioner and carried to the High Court by way of reference under Section 66; (ii) whether the proviso to Section 64(3) was violated for want of an opportunity to represent the assessee's views.

Issue (i): whether a determination of the place of assessment under Section 64(3) of the Income-tax Act could be challenged in appeal before the Assistant Commissioner and carried to the High Court by way of reference under Section 66.

Analysis: The place of assessment had been decided by the Commissioner in accordance with Section 64(3). That determination was treated as final, and the statutory appeal under Section 30 did not extend to an order made under Section 64. Since the High Court's jurisdiction under Section 66 is confined to questions of law arising out of a competent appellate order, a plea attacking the jurisdiction fixed under Section 64(3) could not be created merely by inserting it in the grounds of appeal.

Conclusion: The jurisdictional objection was not open in appeal or reference and could not be entertained by the High Court.

Issue (ii): whether the proviso to Section 64(3) was violated for want of an opportunity to represent the assessee's views.

Analysis: The requirement in the proviso was only that the assessee should have an opportunity of representing his views. The calling for and filing of an affidavit in support of the objection satisfied that requirement. A further personal hearing or fresh notice after consultation between the Commissioners was not necessary.

Conclusion: The proviso to Section 64(3) was complied with.

Final Conclusion: The determination of the place of assessment stood final under Section 64(3), the jurisdictional challenge was not referable under Section 66, and the application was rejected.

Ratio Decidendi: A final determination of the place of assessment under Section 64(3) is not open to challenge through an appeal or reference under Section 66, and compliance with the proviso is satisfied where the assessee is afforded an to place his views before the Commissioner.

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