https://www.taxtmi.com/caselaws?id=63620 A timely jurisdictional objection to a section 148 notice had to be referred for determination under section 124(4); because no effective jurisdictional determination was shown, the reassessment was invalid. The Tribunal also held that income of a dissolved firm had to be assessed in the name and manner prescribed for that firm under section 189. Reassessment framed on the wrong assessee, by an officer lacking proper territorial jurisdiction over the original business, could not be sustained. The assessment was therefore held invalid on both jurisdictional and identity grounds, in favour of the assessee. en-us Mon, 25 Sep 1978 00:00:00 +0530 Tue, 01 Feb 2011 11:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63620 A timely jurisdictional objection to a section 148 notice had to be referred for determination under section 124(4); because no effective jurisdictional determination was shown, the reassessment was invalid. The Tribunal also held that income of a dissolved firm had to be assessed in the name and manner prescribed for that firm under section 189. Reassessment framed on the wrong assessee, by an officer lacking proper territorial jurisdiction over the original business, could not be sustained. The assessment was therefore held invalid on both jurisdictional and identity grounds, in favour of the assessee. Case-Laws Income Tax Mon, 25 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63620