Jurisdiction of Assessing Officer restricted after notice in search or requisition proceedings, limiting later jurisdictional challenges. Amendment bars challenges to the Jurisdiction of Assessing Officer in search and requisition cases after the expiry of one month from service of the relevant notice or upon completion of assessment, whichever is earlier, aligning the timing restraint on jurisdictional objections with that applicable in ordinary notice-driven assessments.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Assessing Officer restricted after notice in search or requisition proceedings, limiting later jurisdictional challenges.
Amendment bars challenges to the Jurisdiction of Assessing Officer in search and requisition cases after the expiry of one month from service of the relevant notice or upon completion of assessment, whichever is earlier, aligning the timing restraint on jurisdictional objections with that applicable in ordinary notice-driven assessments.
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