| Case ID |
1e42d0e8-e87c-445d-8466-c6f0308ec36a |
| Body |
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| Case Number |
TAX CASE PETITION Nos. 11 TO 16 OF 1967 |
| Decision Date |
Jan 16, 1968 |
| Hearing Date |
|
| Decision |
The Madras High Court held that the application under section 66(2) was dismissed as the Kerala High Court had jurisdiction over the matter. The court found that since there was no direct statutory provision governing the jurisdiction of the High Court in relation to the assessing officer's location, it must be guided by the principles of section 64 of the Income-tax Act. The court concluded that the place where the assessee carried on his business or profession or resided was determinative of jurisdiction. The proceedings for penalty were a continuation of original assessment orders and should remain under the jurisdiction of the Kerala High Court. |
| Summary |
This case revolves around the jurisdictional complexities concerning the Income-tax Act, specifically the provisions for references to the High Court under section 66. The Madras High Court analyzed the jurisdiction of the assessing officer and the implications of the location of the Income-tax Officer involved in the penalty proceedings. The court emphasized that in the absence of a direct statutory provision, principles derived from section 64 should guide the determination of jurisdiction. The case highlights the importance of understanding the legislative framework governing income tax assessments and the procedural nuances that influence jurisdictional authority. Key concepts include the relationship between the place of business and jurisdiction, and the court's final ruling clarifies that the Kerala High Court holds jurisdiction in this matter. The case underscores the need for clarity in jurisdictional matters within tax law, providing insights for legal practitioners and tax professionals alike. |
| Court |
Madras High Court
|
| Entities Involved |
Not available
|
| Judges |
Veeraswami, J.,
Ramaprasada Rao, J.
|
| Lawyers |
V. Balasubrahmanyan,
J. Jayaraman,
V. Ramachandran
|
| Petitioners |
Commissioner of Income-tax
|
| Respondents |
S. Sivaramakrishna Iyer
|
| Citations |
1968 SLD 159,
(1968) 70 ITR 860
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
256,
124,
66,
64
|