TaxTMI 
TaxTMI 
2008 (4) TMI 313
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....e block assessment pursuant to search under Section 158BC in terms of Annexure I notification which is issued by the Commissioner of Income Tax under Section 120 of the Income-tax Act. From the very beginning appellant questioned the jurisdiction of the assessing officer to whom file is sent for assessment. Since he overruled the objection and made assessment, appeal was filed against the same. During the pendency of the appeal, Commissioner of Income tax suo motu revised the order issued under Section 158BC and directed revision of assessment, against which appellant filed appeal before the Tribunal. Before the Tribunal, the appellant questioned the jurisdiction of the Assistant Commissioner, Investigation Circle at Kottayam to make ....
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....ugh Annexure-I dated 24.4.1991 we find that in exercise of delegated powers under Section 120 of the Act, the Commissioner of Income tax has notified the Asst. Commissioner of Income tax, Investigation Circle, Kottayam as Officer having exclusive jurisdiction to make assessment of search cases for various Taluks and revenue Districts including the revenue District of Alleppey. Admittedly appellant is hailing from Alleppey where there is no notified officer to make assessment of search cases. Going by Annexure I notification it is clear that jurisdiction for assessment of search cases from Alleppey District is exclusively conferred on the Officer at Kottayam who really made the appellant's assessment. 3. The next question to be consid....
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.... choice for the department or the appellant to choose between the officers for assessment because there is only one officer who is designated as assessing officer to make assessment of search cases from Alleppey Dist. Therefore there was no need to consider objection against transfer of assessment file in this case and it is only a case of sending file to the only assessing officer who had jurisdiction to make assessment. Since we find that there is no transfer of file as visualised under Section 127(1) of the Act, there was no need to give any hearing to the appellant and therefore there is no violation of the principle laid down in the decision of the Supreme Court above referred. 4. Another decision relied on by the appellant is that of....