Supreme Court of India
Rai Bahadur Seth Teomal v. The Commissioner of Income Tax and the Commissioner of Excess Profits Tax
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From the headnote
Income Tax-Place of Assessment-Transfer of assessee's case to a different Commissioner of Income-tax-Assessment by Income tax Officer-Jurisdiction-Indian Income-tax Act, r922 (XI of I922), SS. 5, 64. The appellant was carrying on the business of a railway contractor in a place in the district of R. In April 1943, the Income-tax Officer of R which was under the charge of the Com missioner of Income-tax, Bengal (Mufassil), served a notice under s. 22(2) of the Indian Income-tax Act, 1922, on the appel lant who in pursuance of the notice filed the return on February 28, 1944.
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