https://www.taxtmi.com/caselaws?id=325359 A jurisdictional objection to a reassessment notice under section 148 must be raised within the time allowed for filing the return, and section 124(3)(b) bars a later challenge where no return is filed after service of the notice. The article explains that, because the assessee did not object within the statutory period, the challenge to the Assessing Officer's territorial allocation could not survive as a valid jurisdictional objection. The rejection of the objection was therefore sustained, and the writ petition was dismissed, leaving the Revenue free to proceed in accordance with law. 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 A jurisdictional objection to a reassessment notice under section 148 must be raised within the time allowed for filing the return, and section 124(3)(b) bars a later challenge where no return is filed after service of the notice. The article explains that, because the assessee did not object within the statutory period, the challenge to the Assessing Officer's territorial allocation could not survive as a valid jurisdictional objection. The rejection of the objection was therefore sustained, and the writ petition was dismissed, leaving the Revenue free to proceed in accordance with law. Case-Laws Income Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325359