https://www.taxtmi.com/caselaws?id=15521 The court dismissed the petitions challenging the order under section 124(2) of the IT Act, 1961, and the notices under section 148. It held that the Assessing Officer in Delhi had jurisdiction over the petitioners due to their business and residence in Delhi since July 1984. The court found no merit in the challenges and emphasized the petitioners' failure to object to the Delhi AO's jurisdiction during the proceedings. Additionally, the court cited delays in filing the petitions and assessment finalization as reasons for dismissal. en-us Mon, 30 Nov 1998 00:00:00 +0530 Fri, 09 Aug 2019 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15521 The court dismissed the petitions challenging the order under section 124(2) of the IT Act, 1961, and the notices under section 148. It held that the Assessing Officer in Delhi had jurisdiction over the petitioners due to their business and residence in Delhi since July 1984. The court found no merit in the challenges and emphasized the petitioners' failure to object to the Delhi AO's jurisdiction during the proceedings. Additionally, the court cited delays in filing the petitions and assessment finalization as reasons for dismissal. Case-Laws Income Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15521