https://www.taxtmi.com/caselaws?id=245411 The High Court upheld the Assessing Officer's decision to exercise jurisdiction under Section 142 of the Act for the assessment year 2011-12. The court determined that the petitioner's main place of profession during that year was in Lucknow, where he filed his return, making it the appropriate assessment location. The court also ruled that the provisions of Section 127 did not apply since the Assessing Officer correctly established jurisdiction without the need for Section 127 intervention. Consequently, the court dismissed the writ petition for lacking merit based on the jurisdictional analysis. en-us Thu, 27 Mar 2014 00:00:00 +0530 Fri, 28 Mar 2014 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245411 The High Court upheld the Assessing Officer's decision to exercise jurisdiction under Section 142 of the Act for the assessment year 2011-12. The court determined that the petitioner's main place of profession during that year was in Lucknow, where he filed his return, making it the appropriate assessment location. The court also ruled that the provisions of Section 127 did not apply since the Assessing Officer correctly established jurisdiction without the need for Section 127 intervention. Consequently, the court dismissed the writ petition for lacking merit based on the jurisdictional analysis. Case-Laws Income Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245411