1989 (4) TMI 57

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....C. J. -This is- an application under section 256 (2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly are as follows The assessee is assessed in the status of a registered firm and the assessment year in question is 1976-77. The case of the assessee was earlier within the jurisdiction of the Income-tax Officer, B-War....

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....e Income-tax Officer, Special Investigation Circle-I, Indore, passed the assessment order. The appeal preferred by the assessee was rejected by the Commissioner of Income-tax (Appeals). On further appeal before the Tribunal, the Tribunal held that the Inspecting Assistant Commissioner, Indore, had no jurisdiction to issue directions under section 144B of the Act. In this view of the matter, the Tr....