https://www.taxtmi.com/caselaws?id=391014 The HC dismissed the petition challenging the notice under Section 148 of the Income Tax Act and the subsequent assessment order for AY 2012-13. The petitioner failed to file a return in response to the notice, which precluded jurisdictional objections. The court directed the petitioner to pursue statutory appeals before CIT (A) against the assessment order, emphasizing compliance with statutory requirements under Section 148. The HC found the notice jurisdictionally valid, as proceedings were transferred to the appropriate AO, and the petitioner's conduct disentitled him to relief. en-us Thu, 09 Jan 2020 00:00:00 +0530 Thu, 07 Nov 2024 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391014 The HC dismissed the petition challenging the notice under Section 148 of the Income Tax Act and the subsequent assessment order for AY 2012-13. The petitioner failed to file a return in response to the notice, which precluded jurisdictional objections. The court directed the petitioner to pursue statutory appeals before CIT (A) against the assessment order, emphasizing compliance with statutory requirements under Section 148. The HC found the notice jurisdictionally valid, as proceedings were transferred to the appropriate AO, and the petitioner's conduct disentitled him to relief. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391014