1989 (4) TMI 57

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..... ter referred to as "the Act"). The material facts giving rise to this application, briefly are as follows The assessee is assessed in the status of a registered firm and the assessment year in question is 1976-77. The case of the assessee was earlier within the jurisdiction of the Income-tax Officer, B-Ward, Bhopal, who had forwarded the draft of the proposed order of assessment together with th .....

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..... The appeal preferred by the assessee was rejected by the Commissioner of Income-tax (Appeals). On further appeal before the Tribunal, the Tribunal held that the Inspecting Assistant Commissioner, Indore, had no jurisdiction to issue directions under section 144B of the Act. In this view of the matter, the Tribunal quashed the order of assessment passed by the Income-tax Officer, Special Investigat .....

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