https://www.taxtmi.com/caselaws?id=361384 HC held that s.124(5) preserves assessments only insofar as income pertains to the assessing officer's territorial jurisdiction, but the Act does not permit multiple or partial assessments by different AOs; concurrent AOs must ensure only one proceeds under s.124(2). A transfer from Ward-1(1), Noida to Ward-58(2), Delhi at the taxpayer's request did not require invocation of s.127, which addresses transfer to an AO lacking jurisdiction under s.120. The challenge to jurisdiction therefore failed and the petition to quash the s.147/148 notice was dismissed. en-us Fri, 01 Jun 2018 00:00:00 +0530 Tue, 02 Sep 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361384 HC held that s.124(5) preserves assessments only insofar as income pertains to the assessing officer's territorial jurisdiction, but the Act does not permit multiple or partial assessments by different AOs; concurrent AOs must ensure only one proceeds under s.124(2). A transfer from Ward-1(1), Noida to Ward-58(2), Delhi at the taxpayer's request did not require invocation of s.127, which addresses transfer to an AO lacking jurisdiction under s.120. The challenge to jurisdiction therefore failed and the petition to quash the s.147/148 notice was dismissed. Case-Laws Income Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361384