https://www.taxtmi.com/caselaws?id=12822 Section 120 of the Income-tax Act preserves the ordinary allocation of assessment jurisdiction, while section 120(4)(b) creates a special enabling power for specified cases without displacing the general scheme. A notification issued under that special power was treated as operating alongside, not in substitution for, the ordinary jurisdiction of the Assessing Officer. An assessee has no legal right to insist on assessment by a chosen income-tax authority, and mandamus will not issue to compel assessment by a Joint Commissioner. The notification was therefore upheld and the challenge to jurisdiction failed. en-us Wed, 01 May 2002 00:00:00 +0530 Fri, 22 May 2009 11:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12822 Section 120 of the Income-tax Act preserves the ordinary allocation of assessment jurisdiction, while section 120(4)(b) creates a special enabling power for specified cases without displacing the general scheme. A notification issued under that special power was treated as operating alongside, not in substitution for, the ordinary jurisdiction of the Assessing Officer. An assessee has no legal right to insist on assessment by a chosen income-tax authority, and mandamus will not issue to compel assessment by a Joint Commissioner. The notification was therefore upheld and the challenge to jurisdiction failed. Case-Laws Income Tax Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12822