https://www.taxtmi.com/caselaws?id=283306 The court dismissed the petition, holding that the ITO, Sangli, lacked jurisdiction to issue notices under Section 34 of the Act of 1922, making subsequent assessments by the ITO, Bombay, invalid. The transfer order by the Central Board of Revenue effectively transferred all pending proceedings, allowing for fresh notices by the ITO, Central Circle IV, New Delhi. The court affirmed that the determination of the place of assessment falls under the authority of income-tax authorities, not subject to judicial review under Article 226 of the Constitution. Each party was directed to bear their own costs. en-us Wed, 06 Mar 1963 00:00:00 +0530 Wed, 18 Sep 2019 11:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283306 The court dismissed the petition, holding that the ITO, Sangli, lacked jurisdiction to issue notices under Section 34 of the Act of 1922, making subsequent assessments by the ITO, Bombay, invalid. The transfer order by the Central Board of Revenue effectively transferred all pending proceedings, allowing for fresh notices by the ITO, Central Circle IV, New Delhi. The court affirmed that the determination of the place of assessment falls under the authority of income-tax authorities, not subject to judicial review under Article 226 of the Constitution. Each party was directed to bear their own costs. Case-Laws Income Tax Wed, 06 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283306