https://www.taxtmi.com/caselaws?id=289125 Section 64(3) of the Indian Income-tax Act, 1922 operates only where a real dispute exists as to the place of assessment; a bare denial of the Income-tax Officer's jurisdiction, without stating the basis for that objection, does not require a reference to the Commissioner. The commentary also explains that section 27 relief depends on sufficient cause for failure to file the return or comply with notices, and a factual finding of no bona fide intention to comply defeats that plea. The ratio emphasises that jurisdictional objections must be specific and that deliberate non-compliance cannot be treated as sufficient cause. 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 Section 64(3) of the Indian Income-tax Act, 1922 operates only where a real dispute exists as to the place of assessment; a bare denial of the Income-tax Officer's jurisdiction, without stating the basis for that objection, does not require a reference to the Commissioner. The commentary also explains that section 27 relief depends on sufficient cause for failure to file the return or comply with notices, and a factual finding of no bona fide intention to comply defeats that plea. The ratio emphasises that jurisdictional objections must be specific and that deliberate non-compliance cannot be treated as sufficient cause. Case-Laws Income Tax Tue, 27 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289125