https://www.taxtmi.com/caselaws?id=186335 The court refrained from adjudicating on the validity of the notice under section 147 and referred the jurisdiction matter to the Chief Commissioner for determination. Pending appeals and proceedings for other assessment years were stayed until the Chief Commissioner's decision, with no recovery based on the 1996-97 assessment order. The court emphasized the necessity of aligning jurisdiction with statutory provisions and allowed the petitioner to challenge the notice's validity on other grounds in the future. The judgment underscored procedural fairness and avenues for contesting jurisdictional decisions in the appropriate forums. en-us Tue, 13 Jul 2004 00:00:00 +0530 Wed, 14 Sep 2016 17:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186335 The court refrained from adjudicating on the validity of the notice under section 147 and referred the jurisdiction matter to the Chief Commissioner for determination. Pending appeals and proceedings for other assessment years were stayed until the Chief Commissioner's decision, with no recovery based on the 1996-97 assessment order. The court emphasized the necessity of aligning jurisdiction with statutory provisions and allowed the petitioner to challenge the notice's validity on other grounds in the future. The judgment underscored procedural fairness and avenues for contesting jurisdictional decisions in the appropriate forums. Case-Laws Income Tax Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186335