A P SIVARAMAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS appeal is preferred by the assessees against the judgment dated March 17, 1994 (see, [1994] 209 ITR 56), passed by the learned single judge.

(2.) 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 Board of Direct Taxes (for short "the Board"), taking into consideration the report of the Commissioner of Income-tax, Cochin, which was forwarded to it by the Chief Commissioner of Income-tax, Bangalore, rejected the applications for condonation of delay. Such rejection was challenged in the original petition before this court.

(3.) WE sent for the original record which has been produced by learned senior standing counsel. Upon a perusal of the report which was considered by the Board, it clearly appears that the Chief Income-tax Commissioner at Bangalore simply forwarded the report of the Commissioner of Income-tax, Cochin. There is nothing to indicate that the proceedings had been transferred to the Chief Commissioner of Income-tax at Bangalore thereby diverting the jurisdiction of the Board in the matter.