https://www.taxtmi.com/caselaws?id=49604 Where the Central Board of Revenue validly assigns an income-tax case under section 5(2), the special rule in section 64(5) displaces the ordinary local-assessment provisions, so the assessment is not invalid merely because it was made at Calcutta rather than Rangpur. A dispute confined to the place of assessment is to be determined by the Commissioner under section 64(3) and is not an appealable issue under sections 30 or 33. It also cannot be raised by reference under section 66 unless it arises from the Tribunal's order. The Calcutta assessment was therefore upheld and the challenge failed. en-us Mon, 02 Mar 1959 00:00:00 +0530 Thu, 04 Sep 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49604 Where the Central Board of Revenue validly assigns an income-tax case under section 5(2), the special rule in section 64(5) displaces the ordinary local-assessment provisions, so the assessment is not invalid merely because it was made at Calcutta rather than Rangpur. A dispute confined to the place of assessment is to be determined by the Commissioner under section 64(3) and is not an appealable issue under sections 30 or 33. It also cannot be raised by reference under section 66 unless it arises from the Tribunal's order. The Calcutta assessment was therefore upheld and the challenge failed. Case-Laws Income Tax Mon, 02 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49604