CHAGLA, C.J.:- The assessee was assessed to income-tax for the assessment year 1950-51 and earlier years by the Additional Income-tax Officer, S.VI (Central), Bombay. The jurisdiction of this officer to assess the assessee is not in question. The head office of the assessee was at Indore and the Income-tax Act did not apply to Indore which was prior to 1950 an Indian State. Section 3 of the Finance Act of 1950 made the Income-tax Act applicable to the whole of India excepting Kashmir which included Madhya Bharat and Indore. The assessee was assessed by the same officer for the assessment year 1951-52, and the contention put forward by the assessee was that by reason of the application of the Indian Income-tax Act to Indore the jurisdiction which was rightly vested in the Income-tax Officer became divested. This contention of the assessee has been accepted by the Tribunal and we have now to examine whether the Tribunal was correct in the view that it took.

2. Now, on 18-4-1939, under sub-s. (2) of S.5 the Central Board of Revenue appointed the Commissioner of Income-tax to try certain specific cases and one of the cases assigned to this Commissioner was the case of the asses