https://www.taxtmi.com/caselaws?id=193323 The court held that the objection to the jurisdiction of the Income-tax Officer, Surendranagar, was not valid as it was raised beyond the prescribed time-limit. It determined that sale proceeds of Rs. 5,30,460 were received in British India and taxable, while the remaining proceeds were not taxable as they were not received in British India. The issue of the validity of proceedings under section 34(1)(a) was not addressed as the assessee did not press the matter. en-us Thu, 08 Oct 1964 00:00:00 +0530 Mon, 24 Jul 2017 16:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193323 The court held that the objection to the jurisdiction of the Income-tax Officer, Surendranagar, was not valid as it was raised beyond the prescribed time-limit. It determined that sale proceeds of Rs. 5,30,460 were received in British India and taxable, while the remaining proceeds were not taxable as they were not received in British India. The issue of the validity of proceedings under section 34(1)(a) was not addressed as the assessee did not press the matter. Case-Laws Income Tax Thu, 08 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193323