https://www.taxtmi.com/caselaws?id=5025 Under section 33(2) of the Indian Income-tax Act, 1922, the Commissioner's power to direct a departmental appeal extended only to an Income-tax Officer having present jurisdiction over the assessee or the matter; the officer was not a free nominee unconnected with the case. Because the assessee had changed residence before the appeal was filed, the officer of the new jurisdiction was the proper authority to act. On reference under section 66, the court could not rely on facts outside the statement of the case and had to seek a supplementary statement if necessary. The referred question was answered in the affirmative, against the assessee and in favour of the Revenue. en-us Thu, 30 Mar 1967 00:00:00 +0530 Tue, 18 Nov 2008 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5025 Under section 33(2) of the Indian Income-tax Act, 1922, the Commissioner's power to direct a departmental appeal extended only to an Income-tax Officer having present jurisdiction over the assessee or the matter; the officer was not a free nominee unconnected with the case. Because the assessee had changed residence before the appeal was filed, the officer of the new jurisdiction was the proper authority to act. On reference under section 66, the court could not rely on facts outside the statement of the case and had to seek a supplementary statement if necessary. The referred question was answered in the affirmative, against the assessee and in favour of the Revenue. Case-Laws Income Tax Thu, 30 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5025