https://www.taxtmi.com/caselaws?id=289125 The court held that the Income Tax Officer did not act illegally by proceeding with the assessment without referring the jurisdiction matter to the Commissioner, as the assessee's objection lacked specific grounds or indication of another officer with jurisdiction. Additionally, the court found that the assessee was not prevented by sufficient cause from filing the required tax return, as it was deemed a frivolous attempt to avoid filing. Consequently, the court ruled against the assessee on both issues, ordering them to pay the costs of the reference to the Commissioner. en-us Tue, 27 Aug 1963 00:00:00 +0530 Wed, 15 Jul 2020 16:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289125 The court held that the Income Tax Officer did not act illegally by proceeding with the assessment without referring the jurisdiction matter to the Commissioner, as the assessee's objection lacked specific grounds or indication of another officer with jurisdiction. Additionally, the court found that the assessee was not prevented by sufficient cause from filing the required tax return, as it was deemed a frivolous attempt to avoid filing. Consequently, the court ruled against the assessee on both issues, ordering them to pay the costs of the reference to the Commissioner. Case-Laws Income Tax Tue, 27 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289125