1998 (8) TMI 47

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....s appeal is preferred by the assessees against the judgment dated March 17, 1994 (see [1994] 209 ITR 36), passed by the learned single judge. The assessees sought rectification under section 154 of the Income-tax Act, 1961 (for short "the Act"), by the applications which were made belatedly. Condonation of delay was sought by the applications made under section 119(2)(b) of the Act. The Central....

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....iles had been transferred to the Chief Commissioner of Income-tax, Bangalore. Rejecting such contention of the assessees, the learned single judge observed that there was no evidence to show that the files had been transferred to the Chief Commissioner of Income-tax at Bangalore, and that the Board thereby divested itself of its jurisdiction. We sent for the original record which has been produ....