SETH TEOMAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These two appeals pursuant to special leave are brought against two orders of the Income-tax Appellate Tribunal (Calcutta Bench) dated November 28, 1952, passed in appeal No. I. T. A. 4067 of 1951-52 in respect of income-tax assessment for the assessment year ending 31.3.1944 and in appeal No. E. P. T. A. 391 of 1951-52 in respect of Excess Profits tax assessment of the appellant for the chargeable accounting period ending March 31, 1943. The original assesssee was R. B. Seth Teomal who was the manager of a Hindu Undivided Family. On Seth Teomal's death on 30-5-l944, Seth Ottanmal became the manager. He is now the appellant representing the Hindu Undivided Family. He will termed as the appellant in these appeals. Seth Teomal was carrying on the business of a railway contractor at Lalmonirhat in the district of Rangpur which is now in Pakistan. In April 1943 a notice was served on him under S. 22(2) of the Income-tax Act (hereinafter called the Act). He filed the return on 28-2-1944. The Income-tax Officer, Rangpur served notices on him under Ss. 24(4) and 23(2) for production of books etc. It appears that assessment proceedings continued before the Income-tax Officer, Rangpur but no final assessment was made.

(2.) According to an affidavit which has now been filed in this Court the Central Board of Revenue by an order passed under sub-s. (2) of S. 5 of the Act assigned appellant's case along with some other assessment cases to the Commissioner of Income-tax (Central) Calcutta. The order contains the following endorsements which give an indication of the reason for the case being assigned to the Commissioner of Income-tax (Central):

(3.) Against these orders two appeals were taken to the Appellate Assistant Commissioner on 30-4-1948. In the appeal against income-tax assessment the appellant inter alia raised the following two grounds in regard to the jurisdiction of the Income-tax Officer Calcutta: