Commissioner Of Income Tax & Anr. vs Anil Kumar Roy Chowdhury & Anr.
Whether the appeal before the Tribunal was filed by a proper person when filed by the ITO, District VI, Calcutta (who had jurisdiction over the assessee's new residence) instead of the ITO, District I(2), Calcutta (who made the original assessment) --- Held Yes, the appeal was properly filed as the ITO having jurisdiction over the assessee at the time of filing the appeal was competent to file it under the direction of the Commissioner.
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