https://www.taxtmi.com/caselaws?id=171909 The article addresses whether territorial jurisdiction for income-tax assessment rests with the officer of the assessee's place of business or residence and how administrative transfer powers affect that right. It explains the distinction between administrative power to transfer files and the substantive right to assess under the place-of-business/residence rule, notes factual findings of territorial nexus and the assessee's authorised representative's consent to transfer, and concludes that where jurisdiction properly vested in the Madurai officer the assessment is not vitiated by file-handling mechanics or a subsequent intra-city transfer order, rendering the assessment valid. en-us Thu, 14 Mar 1963 00:00:00 +0530 Mon, 10 Aug 2015 13:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171909 The article addresses whether territorial jurisdiction for income-tax assessment rests with the officer of the assessee's place of business or residence and how administrative transfer powers affect that right. It explains the distinction between administrative power to transfer files and the substantive right to assess under the place-of-business/residence rule, notes factual findings of territorial nexus and the assessee's authorised representative's consent to transfer, and concludes that where jurisdiction properly vested in the Madurai officer the assessment is not vitiated by file-handling mechanics or a subsequent intra-city transfer order, rendering the assessment valid. Case-Laws Income Tax Thu, 14 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171909