Salil Kumar Datta, J. - (1.) This appeal is against tl5e judgment and order of Sabyasachi Mukharji J. dated November 27, 1975 [Cachar Plywood Ltd. v. Income-tax Officer whereby the connected rule was discharged.
(2.) The petitioner-appellant is an assessee under the Income-tax Act, 1961, and was being duly assessed till the assessment year 1969-70 by the Income- tax Officer, "A" Ward, Karimganj. The Central Board of Direct Taxes passed the following order in respect of the assessee on December 23, 1972. FNo. 185/141/72-IT(AI) Central Board of Direct Taxes, New Delhi, 23-12-72. OEDER
(3.) No. 572-J. In exercise of the powers conferred by Sub-section (1) of section 127 of the IT Act, 1961 (43 of 1961), and of all other powers enabling it in this behalf, the Central Board of Direct Taxes hereby transfers the case, the particulars of which are mentioned in column 3 of the Schedule hereto annexed from the Income-tax Officer mentioned in column 4 to the Income-tax "Officer mentioned in column 5 thereof. Sl. No. G.I.R. No. Name of the assessee From Income-tax Officer To Income-tax Officer 1 2 3 4 5 1 C-3 Cachar Plywood Ltd., Oliviacherra, Cachar. I.T.O., A-Wd., Karimganj I.T.O. CC XXXIII, Cal. This order shall take effect from 8-1-73. ";