https://www.taxtmi.com/caselaws?id=13443 The High Court upheld the jurisdiction of the Wealth-tax Officer at Agra to conduct the assessment for the assessment year 1978-79, ruling that the assessee's failure to object during the assessment process constituted acceptance of the Agra officer's jurisdiction. The court found the Tribunal's decision erroneous and sided with the Revenue, emphasizing that the assessee's actions implied consent to the Agra officer's jurisdiction. The court answered the question in the negative, supporting the Revenue's position and awarded no costs in the matter. en-us Mon, 11 Dec 2006 00:00:00 +0530 Fri, 29 May 2009 10:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13443 The High Court upheld the jurisdiction of the Wealth-tax Officer at Agra to conduct the assessment for the assessment year 1978-79, ruling that the assessee's failure to object during the assessment process constituted acceptance of the Agra officer's jurisdiction. The court found the Tribunal's decision erroneous and sided with the Revenue, emphasizing that the assessee's actions implied consent to the Agra officer's jurisdiction. The court answered the question in the negative, supporting the Revenue's position and awarded no costs in the matter. Case-Laws Income Tax Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13443