https://www.taxtmi.com/caselaws?id=190901 Where two Income-tax Officers had concurrent territorial jurisdiction over business income under Section 64, a notice issued by one officer remained valid and the assessment could continue by the other officer without a fresh notice. A transfer request made for the assessee's convenience did not amount to a jurisdictional dispute requiring determination under Section 64(3), and the objection based on the form of the notice was found unsubstantial. The Tribunal's refusal to state a case was also upheld because no question of law arose warranting a reference under Section 66(2). The assessment challenge therefore failed in full. en-us Fri, 04 Jan 1946 00:00:00 +0530 Wed, 08 Mar 2017 17:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190901 Where two Income-tax Officers had concurrent territorial jurisdiction over business income under Section 64, a notice issued by one officer remained valid and the assessment could continue by the other officer without a fresh notice. A transfer request made for the assessee's convenience did not amount to a jurisdictional dispute requiring determination under Section 64(3), and the objection based on the form of the notice was found unsubstantial. The Tribunal's refusal to state a case was also upheld because no question of law arose warranting a reference under Section 66(2). The assessment challenge therefore failed in full. Case-Laws Income Tax Fri, 04 Jan 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190901