https://www.taxtmi.com/caselaws?id=172373 An order directing that an assessee's case be assessed at Hyderabad was treated as a direction to make over the case, not as a transfer under section 5(7A) or an allocation under section 5(2) of the Income-tax Act, 1922 that would exclude determination of the place of assessment under section 64(3) read with section 64(5). The proviso to section 64(3) was satisfied because the assessee was given repeated to object, submitted written representations, and those objections were considered; a personal hearing before both Commissioners was not required. The determination of Hyderabad as the place of assessment was therefore upheld. en-us Thu, 29 Nov 1962 00:00:00 +0530 Thu, 20 Aug 2015 10:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172373 An order directing that an assessee's case be assessed at Hyderabad was treated as a direction to make over the case, not as a transfer under section 5(7A) or an allocation under section 5(2) of the Income-tax Act, 1922 that would exclude determination of the place of assessment under section 64(3) read with section 64(5). The proviso to section 64(3) was satisfied because the assessee was given repeated to object, submitted written representations, and those objections were considered; a personal hearing before both Commissioners was not required. The determination of Hyderabad as the place of assessment was therefore upheld. Case-Laws Income Tax Thu, 29 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172373