https://www.taxtmi.com/caselaws?id=22725 Income-tax jurisdictional allocation and case transfers are administrative and procedural measures under the statutory scheme. Section 127 permits transfer of cases, subject to safeguards for non-local transfers, while section 124 provides an internal mechanism for resolving jurisdictional questions and restricts objections after assessment where a return has been filed. Defects in allocation or transfer ordinarily constitute irregularities rather than grounds to invalidate an assessment. Consequently, an earlier transfer order does not by itself render a subsequently completed assessment void for lack of jurisdiction, particularly where statutory time limits for objection have expired. en-us Fri, 29 Jul 1988 00:00:00 +0530 Wed, 11 Feb 2026 16:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22725 Income-tax jurisdictional allocation and case transfers are administrative and procedural measures under the statutory scheme. Section 127 permits transfer of cases, subject to safeguards for non-local transfers, while section 124 provides an internal mechanism for resolving jurisdictional questions and restricts objections after assessment where a return has been filed. Defects in allocation or transfer ordinarily constitute irregularities rather than grounds to invalidate an assessment. Consequently, an earlier transfer order does not by itself render a subsequently completed assessment void for lack of jurisdiction, particularly where statutory time limits for objection have expired. Case-Laws Income Tax Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22725