9911796707
TMI BlogProcedure in case of change of jurisdiction.X X X X Extracts X X X X X X X X Extracts X X X X ..... ice returned the copy of the order to the Registrar of the Tribunal on 23-8-77 pointing out that the jurisdiction over the case had since been transferred to the ITO in Pune charge and requesting that the said order should be served on the CIT, Pune. Thereafter the registrar served the order on the CIT Pune on 1-9-77. The reference application u/s.256(1) was filed by the CIT Pune on 29-10-77 but by mistake under column 2 of the application in Form No.37 the CIT Pune gave the date of receipt of notice of the order as 7-7-77. Though the said mistake was pointed out to the Tribunal by filing a miscellaneous petition and by explaining that in fact the order of the Tribunal was received by the CIT, Pune on 1-9-77, the Tribunal by a common order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(1) is bound to commence from that date. 2.2 Further the High Court laid stress on the fact that ordinarily the copy of the order would be served on the Commissioner who could have jurisdiction over the Income-tax Officer whose name was mentioned in the Form of Appeal unless any change therein was communicated to the Tribunal and that any change therein not having been communicated to the Tribunal till the copy of the order served on the Commissioner, Bombay was returned by him to the Tribunal on 23-8-1977, it was difficult to take notice of the mechanical act of the Registrar of the Tribunal for the purpose of deciding the point that arose in the writ petition. 2.3 Thus the Department's contention that under section 130(2) read with s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service securely attached with the office copy of the letter addressed to the Registrar should be placed in the relevant folder under transfer. A note to this effect should be made in the order-sheet of the folder. (b) The Commissioner who has transferred the case when served with a copy of the Tribunal's order will immediately return the same to the Registry of the Tribunal informing that since with effect from a particular date the case stood transferred to a particular Commissioner it is he who holds jurisdiction over the case in terms of section 130(2) read with section 254(3) and as such the service of the order should be made on him. A copy of the communication to the Registry should be endorsed to the concerned Commissioner alongwi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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