https://www.taxtmi.com/caselaws?id=325359 Section 124(3)(b) bars a person who has not filed a return after service of a section 148 notice from questioning the Assessing Officer's jurisdiction once the time allowed for filing that return has expired. Where the notice requires a return within 30 days, a jurisdictional objection must be raised within that period. An objection based on the Assessing Officer's territorial allocation under a CBDT notification is treated as an alleged irregularity in work allocation and does not survive the statutory bar. Rejection of such an objection may rest solely on the extinguishment of the right under section 124(3)(b), without requiring additional grounds. en-us Tue, 23 Feb 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325359 Section 124(3)(b) bars a person who has not filed a return after service of a section 148 notice from questioning the Assessing Officer's jurisdiction once the time allowed for filing that return has expired. Where the notice requires a return within 30 days, a jurisdictional objection must be raised within that period. An objection based on the Assessing Officer's territorial allocation under a CBDT notification is treated as an alleged irregularity in work allocation and does not survive the statutory bar. Rejection of such an objection may rest solely on the extinguishment of the right under section 124(3)(b), without requiring additional grounds. Case-Laws Income Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325359