Ajoy Nath Ray, Maharaj Sinha

( 1 ) THIS is an application for recall of an ex parte order passed on February 13, 2001, when a reference Bench of our High Court passed an order under Section 256 (2) causing three questions to be referred to itself. On that day, the assessee did not appear before the reference Bench. The assessee has since filed an application for recall of the ex parte order. As a point of jurisdiction of two High Courts is involved we requested learned counsel to get ready on the jurisdictiona! aspect itself and to argue out the matter before us, not leaving it merely at the stage of setting aside of an ex parte order.

( 2 ) WE have received due assistance from both sides in that regard today.

( 3 ) BY an order passed on the July 28, 1997, the assessee's assessments were transferred from Gauhati to Calcutta. Copies of the transfer order handed up from the assessee's side duly countersigned be kept on record.

( 4 ) THE reference application was however made in regard to a decision given by the Gauhati Bench of the Income-tax Appellate Tribunal. Even an application made under Sub-section (1) of Section 256 by the Revenue was rejected by that Tribunal at Gauhati. T

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