Per Shri F.C. Rustagi, Judicial Member - The assessee in this appeal has come forward with three contentions, the first being in respect of jurisdiction raised in ground Nos. 1, 2 and 3, the second regarding inclusion of dividend income, interest from banks and annuity refund in the hands of the assessee as individual disputed in ground Nos. 4 and 5 and the third contention being in respect of charging of interest under sections 139(8) and 215 of the Income-tax Act, 1961 ('the Act') both regarding appealability against charging of interest. The assessment year involved is 1977-78 for which the previous year ended on 31-3-1977.

2. First of all, for the sake of convenience, we take up grounds pertaining to challenge to jurisdiction raised by the assessee. The facts in regard to this in brief are that the jurisdiction over the case of Shri Bhagat Singh, individual, the present appellant, vested with the ITO, central circle V, Ludhiana who had issued a notice under section 139(2) dated 4-5-1977 to Shri Bhagat Singh which was served on him on 28-5-1977. However, the assessee on 30-9-1977 had filed his return with another ITO being the ITO, Distt. 11(4), who completed the assessment