https://www.taxtmi.com/caselaws?id=273153 An objection to the place of assessment under the Income-tax Act, 1922 had to be raised within the time allowed for filing the return in response to notice under Section 34; once that period expired, the objection was barred and could not later be entertained, and the Income-tax Officer was not required to refer it to the Commissioner. The High Court also stated that writ relief under Article 226 would ordinarily not be granted where the assessee had already been assessed and effective statutory appellate remedies remained available under the Act, especially since no challenge to the vires of the Act was involved. en-us Mon, 02 Apr 1956 00:00:00 +0530 Fri, 08 Jun 2018 17:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273153 An objection to the place of assessment under the Income-tax Act, 1922 had to be raised within the time allowed for filing the return in response to notice under Section 34; once that period expired, the objection was barred and could not later be entertained, and the Income-tax Officer was not required to refer it to the Commissioner. The High Court also stated that writ relief under Article 226 would ordinarily not be granted where the assessee had already been assessed and effective statutory appellate remedies remained available under the Act, especially since no challenge to the vires of the Act was involved. Case-Laws Income Tax Mon, 02 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273153