https://www.taxtmi.com/caselaws?id=7542 A return filed before an Income-tax Officer lacking jurisdiction is not a valid return for preventing reassessment by the competent officer. The competent officer may still invoke section 34(1)(a) where, on his own record, there is no valid return and income is treated as having escaped assessment. The document also notes that a writ seeking to upset reference orders and compel further references is not maintainable where an alternative statutory remedy under section 66(2) exists. The stated ratio is that an unauthorised filing does not displace the statutory basis for reassessment or bind the proper assessing officer. en-us Wed, 15 Jan 1969 00:00:00 +0530 Wed, 25 Feb 2009 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7542 A return filed before an Income-tax Officer lacking jurisdiction is not a valid return for preventing reassessment by the competent officer. The competent officer may still invoke section 34(1)(a) where, on his own record, there is no valid return and income is treated as having escaped assessment. The document also notes that a writ seeking to upset reference orders and compel further references is not maintainable where an alternative statutory remedy under section 66(2) exists. The stated ratio is that an unauthorised filing does not displace the statutory basis for reassessment or bind the proper assessing officer. Case-Laws Income Tax Wed, 15 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7542