https://www.taxtmi.com/caselaws?id=439502 SC held that the assessee, having participated after a notice under section 142(1) and not objecting within 30 days, was precluded by section 124(3)(a) from later challenging the assessing officer's jurisdiction. The HC erred in quashing the notice without grounds but had granted the department liberty to proceed afresh. The SC permitted the AO to complete the assessment (if not already done) within 60 days and directed that, if such assessment is completed within that period, the assessee may not raise limitation as a defence. en-us Mon, 01 May 2023 00:00:00 +0530 Mon, 13 Oct 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439502 SC held that the assessee, having participated after a notice under section 142(1) and not objecting within 30 days, was precluded by section 124(3)(a) from later challenging the assessing officer's jurisdiction. The HC erred in quashing the notice without grounds but had granted the department liberty to proceed afresh. The SC permitted the AO to complete the assessment (if not already done) within 60 days and directed that, if such assessment is completed within that period, the assessee may not raise limitation as a defence. Case-Laws Income Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439502