The assignment of an income-tax case to an Income-tax Officer also transfers the jurisdiction to make the Excess Profits Tax assessment, as per the notification dated 14-9-1940 issued by the Central Board of Revenue.

( 1 ) THIS is a Reference under Section 21, Excess Profits Tax Act read with Section 66 (1), Income-tax Act.

( 2 ) THE question referred to is in these terms: "whether on the facts and in the circumstances of the case the Appellate Tribunal was right in holding that the Excess Profits Tax Officer, Central Circle IV, Calcutta, was competent to make the Excess Profits Tax assessment under Section 14 (1), Excess Profits Tax Act, 1940, for the chargeable accounting period ending 31-12-1941, corresponding to the previous year relevant to the Income-tax Assessment for 1942-43?"

( 3 ) THE Reference arises out of an assessment for Excess Profits Tax for the chargeable accounting period commencing on 1-1-1941, and ending on 31-12-1941, the corresponding assessment year under the Income-tax Act being 1942-43.

( 4 ) ON 24-2-1943, the Income-tax Officer, Companies District No. II, made the income-tax assessment of the assessee for the assessment year 1942-43. He was the Officer who was exercising the functions of an Income-tax Officer under Section 5 (5), Income-tax Act in regard to the case of the assessee during the period 1-1-1941 to 1-9-1944.

( 5 ) BY a notification dated 14-9-1940, the Central Board of Revenue, in exercise of powers given to them by Section 3 (3), Excess Profits Tax Act, appointed every Income-tax Officer to be an Excess Profits Tax Officer and assigned to every such Excess Profits Tax Officer all cases in respect of which he was, for the time being, exercising the functions of an Income-tax Officer.

( 6 ) THE Income-tax Officer, Companies District No. II, became by reason of the notification the Excess Profits Tax Officer to assess the excess profits tax of the assessee. He issued notice under Section 13 (1), Excess Profits Tax Act requiring the assessee to submit a return of income with respect to the chargeable accounting period 1-1-1941 to 31-12-1941. On 2-9-1943, he made a provisional Excess Profits Tax assessment under Section 14a, Excess Profits Tax Ordinance (16 of 1943 ).

( 7 ) BY a notification dated 1-9-1944, the Central Board of Revenue, in exercise of their power under Section 5 (2), Income-tax Act assigned the case of the assessee to the Commissioner of Income-tax (Central) Calcutta. That section authorises the Central Government to appoint a Commissioner of income-tax for any area specified in the order of appointment to discharge the functions of a Commissioner in respect of any cases or classes of cases assigned to him, to the exclusion of any Commissioner appointed for any area.

( 8 ) ON 8-9-1944, the Commissioner of Income-tax (Central) Calcutta in exercise of his power under Section 5 (5), Income-tax Act assigned the Income-tax case of the assessee to the Income-tax Officer, Central Circle IV, Calcutta.

( 9 ) ON such assignment the Excess Profits Tax Officer, Companies District No. II, who was also the Income-tax Officer, Companies District No. II, transferred the Excess Profits Tax case of the assessee to the Excess Profits Tax Officer, Central Circle IV, Calcutta.

( 10 ) ON 11-12-1945, the Excess Profits Tax Officer, Central Circle IV, Calcutta, made the final assessment of Excess Profits Tax under Section 14, Excess Profits Tax Act.

( 11 ) NO objection was taken to the jurisdiction of the Excess Profits Tax Officer who made the assessment during the assessment proceedings.

( 12 ) ON appeal to the Appellate Assistant Commissioner objection was raised for the first time that the assessment had been made without jurisdiction. It was urged that as the Income-tax Officer, Companies District No. II, had already made the assessment, the assignment of the Income-tax case to the Income-tax Officer, Central Circle IV, by the notification dated 8-9-1944 did not give him jurisdiction to make the assessment of Excess Pro-first tax. It was also argued that the assessment of Excess Profits tax was illegal because it was made by an Excess Profits Tax Officer who had not issued the notice u