https://www.taxtmi.com/caselaws?id=197497 Assessment proceedings could not proceed until the petitioner's territorial jurisdiction objection was first decided. The HC directed the competent authority to determine the jurisdictional grievance expeditiously under Section 124(2), Section 124(3) and Section 124(4) of the Income-tax Act, 1961, and ordered that the assessment proceedings remain stayed until that decision is taken. The operative principle is that a raised jurisdictional objection must be addressed at the threshold before the assessment is continued. en-us Tue, 04 Mar 2014 00:00:00 +0530 Tue, 09 Jan 2018 08:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197497 Assessment proceedings could not proceed until the petitioner's territorial jurisdiction objection was first decided. The HC directed the competent authority to determine the jurisdictional grievance expeditiously under Section 124(2), Section 124(3) and Section 124(4) of the Income-tax Act, 1961, and ordered that the assessment proceedings remain stayed until that decision is taken. The operative principle is that a raised jurisdictional objection must be addressed at the threshold before the assessment is continued. Case-Laws Income Tax Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197497