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Issues: Whether the Income-tax Officer, Ajmer, had jurisdiction to issue notices under section 34 for the relevant assessment years, and whether the Income-tax Officer, Central Circle, could validly initiate fresh proceedings when the earlier notices were invalid and the returns had been filed in response to them.
Analysis: Jurisdiction depended on the notification issued by the Central Board of Revenue under section 5(6) of the Indian Income-tax Act, 1922. That notification assigned to the Income-tax Officer, Ajmer, only pending assessments for the period before integration or merger of the Indian States and, in respect of Jaipur residents, confined his authority to such pending matters. The assessee's assessments were not pending before him. The earlier notices issued by the Income-tax Officer, Ajmer, were therefore without jurisdiction and invalid. Since the Ajmer proceedings were not valid proceedings, the Income-tax Officer, Central Circle, was not barred from issuing fresh notices under section 34. The argument based on a return filed in response to an invalid notice was inapplicable because the earlier notices were issued by an officer having no territorial or other jurisdiction over the assessee.
Conclusion: The notices issued by the Income-tax Officer, Ajmer, were invalid, and the fresh proceedings initiated by the Income-tax Officer, Central Circle, were valid.
Ratio Decidendi: Where a special notification restricts an officer's authority to specified pending assessments, notices issued beyond that limited jurisdiction are void, and such void proceedings do not preclude a competent officer from initiating valid proceedings under section 34.
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