https://www.taxtmi.com/caselaws?id=49604 The appeals were dismissed with costs as the court upheld the jurisdiction of the Income-tax Officer (Calcutta) under Section 5(2) of the Income-tax Act. The court emphasized that the determination of the place of assessment is an administrative matter and not subject to appeal. The High Court's dismissal of the application under Section 66(2) was also upheld, with the court finding no merit in the appellant's contentions. 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 The appeals were dismissed with costs as the court upheld the jurisdiction of the Income-tax Officer (Calcutta) under Section 5(2) of the Income-tax Act. The court emphasized that the determination of the place of assessment is an administrative matter and not subject to appeal. The High Court's dismissal of the application under Section 66(2) was also upheld, with the court finding no merit in the appellant's contentions. Case-Laws Income Tax Mon, 02 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49604