1925 (3) TMI 4 - HC - Income Tax

Summary

The High Court of Allahabad ruled that the Income Tax Officer of the principal place of business has jurisdiction over income from both the principal place and its branches. The assessee was given a reasonable opportunity to produce accounts, and there was no sufficient cause preventing them from doing so. The court emphasized that the principal place's Income Tax Officer should not act oppressively, allowing for exceptional remedies in certain cases. A fee of Rs. 150 payable to the Government Advocate was authorized to be filed by the advocate's clerk.