https://www.taxtmi.com/caselaws?id=7935 A return filed before the Income-tax Officer having custody of the assessee's file was treated as a valid return and could not be ignored merely because another officer might later claim territorial jurisdiction; on that footing, reassessment under section 148 could not proceed as if no return existed, and the notice was invalid. Delay of about four years did not bar certiorari or prohibition where the challenge was to alleged want or excess of jurisdiction, especially when the delay was explained by repeated file transfers and continued departmental objections. The impugned notice and consequential proceedings were quashed, and the writ petition succeeded. en-us Wed, 17 Sep 1969 00:00:00 +0530 Tue, 24 Mar 2009 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7935 A return filed before the Income-tax Officer having custody of the assessee's file was treated as a valid return and could not be ignored merely because another officer might later claim territorial jurisdiction; on that footing, reassessment under section 148 could not proceed as if no return existed, and the notice was invalid. Delay of about four years did not bar certiorari or prohibition where the challenge was to alleged want or excess of jurisdiction, especially when the delay was explained by repeated file transfers and continued departmental objections. The impugned notice and consequential proceedings were quashed, and the writ petition succeeded. Case-Laws Income Tax Wed, 17 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7935