https://www.taxtmi.com/caselaws?id=287567 A jurisdictional objection under section 64(3) was effective only when communicated to the Income-tax Officer within the prescribed time; posting the objection was insufficient because the post office acted for the assessee, not the officer. The objection was therefore time-barred and ineffective. A reference to the Commissioner was not required where the objection failed at the threshold on limitation and no surviving jurisdictional issue remained for decision. The refusal to hear the assessee on limitation did not amount to actionable breach of natural justice, since the point was purely legal, fully considered, and no prejudice was shown. The petition was dismissed with costs. en-us Thu, 13 Sep 1956 00:00:00 +0530 Mon, 20 Apr 2020 11:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287567 A jurisdictional objection under section 64(3) was effective only when communicated to the Income-tax Officer within the prescribed time; posting the objection was insufficient because the post office acted for the assessee, not the officer. The objection was therefore time-barred and ineffective. A reference to the Commissioner was not required where the objection failed at the threshold on limitation and no surviving jurisdictional issue remained for decision. The refusal to hear the assessee on limitation did not amount to actionable breach of natural justice, since the point was purely legal, fully considered, and no prejudice was shown. The petition was dismissed with costs. Case-Laws Income Tax Thu, 13 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287567