https://www.taxtmi.com/caselaws?id=179129 A writ challenge to certificate proceedings failed where the assessment order, though disposing of five assessment years together, separately identified each year's tax liability and the demand notice reflected those liabilities distinctly. The Court also held that the petitioner could not later deny the assessing officer's jurisdiction after requesting that officer to make the assessment and submitting to the process without protest; acquiescence barred collateral objection. Fresh certificates were likewise not invalid merely because they covered penalties, since the earlier cancellation of other penalty certificates did not govern the later certificates and both tax and penalty demands were sufficiently identified. No ground was made out to interfere with the proceedings. en-us Fri, 14 Dec 1962 00:00:00 +0530 Sat, 20 Feb 2016 16:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179129 A writ challenge to certificate proceedings failed where the assessment order, though disposing of five assessment years together, separately identified each year's tax liability and the demand notice reflected those liabilities distinctly. The Court also held that the petitioner could not later deny the assessing officer's jurisdiction after requesting that officer to make the assessment and submitting to the process without protest; acquiescence barred collateral objection. Fresh certificates were likewise not invalid merely because they covered penalties, since the earlier cancellation of other penalty certificates did not govern the later certificates and both tax and penalty demands were sufficiently identified. No ground was made out to interfere with the proceedings. Case-Laws Income Tax Fri, 14 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179129