https://www.taxtmi.com/caselaws?id=345583 Jurisdiction under the block assessment regime depends on the officer being the Assessing Officer when the section 158BC notice is issued. Where the earlier transfer order under section 127 had already been quashed, the officer issuing the notice lacked jurisdiction, and a later transfer order could not retrospectively cure that defect or validate the notice and assessment. Section 124(3) did not bar the objection because the return was filed in response to the section 158BC notice, and mere participation in the proceedings did not amount to a waiver that could create jurisdiction where none existed. en-us Tue, 11 Jul 2017 00:00:00 +0530 Fri, 26 Sep 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345583 Jurisdiction under the block assessment regime depends on the officer being the Assessing Officer when the section 158BC notice is issued. Where the earlier transfer order under section 127 had already been quashed, the officer issuing the notice lacked jurisdiction, and a later transfer order could not retrospectively cure that defect or validate the notice and assessment. Section 124(3) did not bar the objection because the return was filed in response to the section 158BC notice, and mere participation in the proceedings did not amount to a waiver that could create jurisdiction where none existed. Case-Laws Income Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345583