9911796707
TMI Blog2008 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of the court was delivered by C.N. RAMACHANDRAN NAIR, J. - The appellant is a financier whose business premises were searched by the Income-tax Department on 6.1.1997. Even though appellant was an assessee before the Income Tax Officer, Ward II, Alleppey, file was sent to the Assistant Commissioner of Income Tax, Investigation circle, Kottayam for completing the block assessment pursuant to search under Section 158BC in terms of Annexure I notification which is issued by the Commissioner of Income Tax under Section 120 of the Income-tax Act. From the very beginning appellant questioned the jurisdiction of the assessing officer to whom file is sent for assessment. Since he overruled the objection and made assessment, appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification issued by the Commissioner of Income tax under Section 120 of the Act conferring exclusive jurisdiction for assessment of search cases from various Districts and Taluks in the State including the revenue District of Alleppey where from appellant's file was transferred on the Assistant Commissioner of Income tax, Investigation circle, Kottayam. On going through Annexure-I dated 24.4.1991 we find that in exercise of delegated powers under Section 120 of the Act, the Commissioner of Income tax has notified the Asst. Commissioner of Income tax, Investigation Circle, Kottayam as Officer having exclusive jurisdiction to make assessment of search cases for various Taluks and revenue Districts including the revenue District of Alleppe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g assessment until search to the officer who has jurisdiction to make assessment after search. All what has happened in this case is after search, Income-tax Officer at Alleppey who ceased to have jurisdiction to make assessment after search conveyed the file to the officer who really is invested with power to make assessment under Annexure I notification. There is no choice for the department or the appellant to choose between the officers for assessment because there is only one officer who is designated as assessing officer to make assessment of search cases from Alleppey Dist. Therefore there was no need to consider objection against transfer of assessment file in this case and it is only a case of sending file to the only assessing off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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