Territorial jurisdiction for assessment upheld; Tax Board's contrary deletion of tax, interest and penalty was set aside.

Territorial jurisdiction governed the assessment, and the same issue had already been decided in favour of the Revenue. On that basis, the Tax Board could not delete the tax, interest and penalty or interfere with the direction that the assessee be assessed by the competent assessing officer. The High Court held that the direction of the Dy. Commissioner (Appeals) requiring assessment by the officer having territorial jurisdiction was consistent with the governing jurisdictional requirement, and the Tax Board's contrary order was set aside.

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Issues: Whether the Tax Board was justified in deleting the tax, interest and penalty and in interfering with the direction that the assessee be assessed by the assessing officer having jurisdiction.

Analysis: The dispute turned on the same question earlier decided in favour of the Revenue, namely that assessment had to be undertaken by the assessing officer having territorial jurisdiction. In view of that binding view on the identical issue, the Tax Board's order could not be sustained. The direction of the Dy. Commissioner (Appeals) requiring assessment by the competent assessing authority was consistent with the governing jurisdictional requirement.

Conclusion: The order of the Tax Board was set aside and the direction to have the assessee assessed by the assessing officer having jurisdiction was upheld, in favour of the Revenue.

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