https://www.taxtmi.com/caselaws?id=151393 Territorial jurisdiction objections under section 124(2) were treated as procedural, so the assessment was not automatically void merely because no reference was made for jurisdictional determination; the matter was remitted for a fresh decision on the correct assessing authority. Reopening under sections 147/148 was also not invalidated at this stage, because the Assessing Officer had recorded reasons himself and the sufficiency of the escapement material required reconsideration on remand. Both jurisdiction and reassessment questions were therefore sent back for fresh adjudication rather than finally annulled. en-us Fri, 26 Feb 2010 00:00:00 +0530 Sat, 27 Jul 2013 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151393 Territorial jurisdiction objections under section 124(2) were treated as procedural, so the assessment was not automatically void merely because no reference was made for jurisdictional determination; the matter was remitted for a fresh decision on the correct assessing authority. Reopening under sections 147/148 was also not invalidated at this stage, because the Assessing Officer had recorded reasons himself and the sufficiency of the escapement material required reconsideration on remand. Both jurisdiction and reassessment questions were therefore sent back for fresh adjudication rather than finally annulled. Case-Laws Income Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151393