https://www.taxtmi.com/caselaws?id=173625 The court concluded that the Income-tax Officer had jurisdiction to assess the Bhopal Trading Company if the Income-tax Act applied and the assessee was liable. Notices sent by registered post were deemed valid even if refused by the assessee. The determination of the place of assessment did not apply as the assessee was not resident in the taxable territory. Factual findings regarding partnership and control were upheld. The burden of proof on residency was discussed, with the court indicating it as a significant legal question. The court directed the Tribunal to formulate additional legal questions for reference. en-us Fri, 17 Dec 1954 00:00:00 +0530 Fri, 18 Sep 2015 17:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173625 The court concluded that the Income-tax Officer had jurisdiction to assess the Bhopal Trading Company if the Income-tax Act applied and the assessee was liable. Notices sent by registered post were deemed valid even if refused by the assessee. The determination of the place of assessment did not apply as the assessee was not resident in the taxable territory. Factual findings regarding partnership and control were upheld. The burden of proof on residency was discussed, with the court indicating it as a significant legal question. The court directed the Tribunal to formulate additional legal questions for reference. Case-Laws Income Tax Fri, 17 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173625