https://www.taxtmi.com/caselaws?id=259394 The Court dismissed the petitions challenging impugned notices under Sections 142(1) and 148 of the Income Tax Act, 1961, for AY 2012-13 and 2013-14, due to lack of jurisdiction. The petitioner was granted liberty to challenge the Assessing Officer's jurisdiction within 15 days, with the AO directed to consider such claims promptly. Failure to raise objections before the AO resulted in the dismissal of the petitions, emphasizing the importance of adhering to statutory procedures and timely objections regarding jurisdiction. en-us Wed, 22 Apr 2015 00:00:00 +0530 Sat, 09 May 2015 11:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259394 The Court dismissed the petitions challenging impugned notices under Sections 142(1) and 148 of the Income Tax Act, 1961, for AY 2012-13 and 2013-14, due to lack of jurisdiction. The petitioner was granted liberty to challenge the Assessing Officer's jurisdiction within 15 days, with the AO directed to consider such claims promptly. Failure to raise objections before the AO resulted in the dismissal of the petitions, emphasizing the importance of adhering to statutory procedures and timely objections regarding jurisdiction. Case-Laws Income Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259394