TaxTMI 
TaxTMI 
TaxTMI 
1968 (3) TMI 17
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....is essential to have a historical perspective of the assessment relating to the, financial year 1948-49 right from its very beginning so far as the assessee, Ram Singh Uppall of Hindustan Embroidery Mills Private, Limited, Chheharta (Amritsar) is concerned. The assesstment to the year 1948-49 was completed by the Income-tax Officer, A-ward, Amritsar, on 25th of April, 1949. Some time thereafter, the Commissioner of Income-tax transferred the assessment proceedings under sub-section (7A) of section 5 of the Act to the Income-tax Officer, Special Investigation Circle, Amritsar. This provision empowers the Commissioner of lncome-tax to " transfer any case from one Income-tax Officer subordinate to him to another ", at any stage of the proceedi....
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....ner. The Income-tax Officer, Special Circle, completed the assessment in pursuance of the notice under section 34 on 4th of March, 1957, and computed the total concealed income at Rs. 1,l2,345 to which the income already assessed at Rs. 30,351 was added, making the aggregate income of Rs. 1,42,696. The assessee had taken part in the proceedings before the Income-tax Officer, Special Circle, whose assessment order of 4th of March, 1957, was taken in appeal before the Appellate Assistant Commissioner of Income-tax. Though the point was not raised before the Income-tax Officer, a plea was taken before the Appellate Assistant Commissioner that the Income-tax Officer, Special Circle, did not have the jurisdiction to make the assessment. The obj....
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....a provision for administrative convenience, and if there is any abuse of power in exercising the jurisdiction vested in the Commissioner it can be remedied by appropriate action either under article 226 or article 32 of the Constitution. As observed by the Appellate Assistant Commissioner, " the Commissioner never withdrew the jurisdiction from the Income-tax Officer, Special Investigation Circle, nor he gave any fresh or separate approval to the Income-tax Officer, F-Ward, Amritsar, for issue of notice under section 34 ". Reliance is placed by the counsel for the assessee on an observation made in the order of the Appellate Assistant Commissioner dismissing the appeal of the assessee on 30th November, 1962, that : ". . . the Income-tax ....
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....s carried on in more places than one, by the Income-tax Officer of the area in which the principal place of his business, profession or vocation is situate. " While sub-section (2) says that : " In all other cases, an assessee shall be assessed by the Income-tax Officer of the area in which he resides. " Sub-section (5) of section 64 lays down the important exception that : " The provisions of sub-section (1) and sub-section (2) shall not apply and shall be deemed never at any time to have applied to any assessee-... (b) where by any direction given or any distribution or allocation of work made by the Commissioner of Income-tax under sub-section (5) of section 5, or in consequence of any transfer made under sub-section (7A) of section....