https://www.taxtmi.com/caselaws?id=427144 Jurisdiction under the Income-tax Act depends on territorial area and directions or orders under section 120, and more than one Assessing Officer may have concurrent authority where the statutory scheme permits. Monetary allocation of work between officers is only an administrative arrangement and does not by itself negate jurisdiction if the officer otherwise has territorial jurisdiction over the assessee. Because the assessee admitted the issuing officer's territorial jurisdiction, the challenge based solely on pecuniary assignment failed, and the section 148 notice and rejection of objection were treated as valid. en-us Thu, 14 Jul 2022 00:00:00 +0530 Thu, 09 Apr 2026 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427144 Jurisdiction under the Income-tax Act depends on territorial area and directions or orders under section 120, and more than one Assessing Officer may have concurrent authority where the statutory scheme permits. Monetary allocation of work between officers is only an administrative arrangement and does not by itself negate jurisdiction if the officer otherwise has territorial jurisdiction over the assessee. Because the assessee admitted the issuing officer's territorial jurisdiction, the challenge based solely on pecuniary assignment failed, and the section 148 notice and rejection of objection were treated as valid. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427144