RAM CHANDRA SANKHLA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Tribunal has referred the following questions of law arising out of its order dt. 17th July, 1984, in respect of asst. yrs. 1974-75 and 1975-76 under s. 256(1) of the IT Act, 1961 :

(2.) THE brief facts of the case are that the assessee filed return for the asst. yr. 1976-77 declaring the income at a figure exceeding Rs. 25,000. Vide letter dt. 12th April, 1977, he requested that the file lying with the ITO, E Ward, may be called for as the jurisdiction lies with the ITO, D Ward. THE assessment of the cases in respect of asst. yrs. 1974-75 and 1975-76 were finalised by the ITO, `E' Ward, Jodhpur. When the notice for penalty under s. 271(1)(c) of the IT Act was issued an objection was raised that the ITO `E' Ward has no jurisdiction. In appeal the penalty levied by the ITO was set aside by the CIT(A) on the ground that he had no jurisdiction. When the matter was taken up by the Revenue before the Tribunal it was found that the assessment for the year 1974- 75 was made by the ITO, `E' Ward, Jodhpur, on 27th Nov., 1975. In respect of the year 1975-76 the return was filed on 9th Sept., 1976 which was accepted by the ITO, E-Ward, under s. 143(1) of the IT Act.