https://www.taxtmi.com/caselaws?id=15118 The court upheld the transfer of case jurisdiction from Rajkot to Bhavnagar under the Income-tax Act, rejecting the petitioner's claims of illegality and hardship. Emphasizing the need for comprehensive investigation, the court ruled that the communication of the transfer order to the assessee, despite initial disputes, implied consent. It highlighted the importance of timely challenges to jurisdiction and concluded that the petitioner's failure to act before completion of assessment limited grounds for contesting the Assessing Officer's jurisdiction. The petition was dismissed, underscoring the significance of timely legal actions in such cases. en-us Tue, 28 Dec 1999 00:00:00 +0530 Mon, 03 Aug 2009 11:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15118 The court upheld the transfer of case jurisdiction from Rajkot to Bhavnagar under the Income-tax Act, rejecting the petitioner's claims of illegality and hardship. Emphasizing the need for comprehensive investigation, the court ruled that the communication of the transfer order to the assessee, despite initial disputes, implied consent. It highlighted the importance of timely challenges to jurisdiction and concluded that the petitioner's failure to act before completion of assessment limited grounds for contesting the Assessing Officer's jurisdiction. The petition was dismissed, underscoring the significance of timely legal actions in such cases. Case-Laws Income Tax Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15118