https://www.taxtmi.com/caselaws?id=424885 Jurisdiction to issue a reassessment notice under the Income Tax Act was challenged on the ground that the ITO Ward 2(1) was not the assessee's assessing officer for the relevant assessment year, with the assessee contending that the ACIT, Range-2, Moradabad was the proper authority. The court examined the statutory framework under sections 2(7A), 120 and 124 on the meaning and allocation of assessing officer jurisdiction, including the mechanism for resolving jurisdictional objections. No final ruling on validity was given at this stage; the matter was adjourned for further hearing after the petitioner sought time to place supporting judgments, and the interim order, if any, was extended. en-us Tue, 05 Jul 2022 00:00:00 +0530 Mon, 11 Jul 2022 09:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424885 Jurisdiction to issue a reassessment notice under the Income Tax Act was challenged on the ground that the ITO Ward 2(1) was not the assessee's assessing officer for the relevant assessment year, with the assessee contending that the ACIT, Range-2, Moradabad was the proper authority. The court examined the statutory framework under sections 2(7A), 120 and 124 on the meaning and allocation of assessing officer jurisdiction, including the mechanism for resolving jurisdictional objections. No final ruling on validity was given at this stage; the matter was adjourned for further hearing after the petitioner sought time to place supporting judgments, and the interim order, if any, was extended. Case-Laws Income Tax Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424885