https://www.taxtmi.com/caselaws?id=34936 The High Court affirmed the lower court's judgment, dismissing the appeal challenging the legality of notices and proceedings under the Income-tax Act. The Court upheld the exclusive authority of the Chief Commissioner or Commissioner to decide delay attribution, emphasizing section 244A(2) of the Act. The Tribunal's decision to set aside the Assessing Officer's ruling was based on jurisdictional grounds, and as the Chief Commissioner's decision was unchallenged, the High Court found no reason to interfere, thereby validating exhibits P-12 and P-13. en-us Mon, 13 Jul 2009 00:00:00 +0530 Thu, 12 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34936 The High Court affirmed the lower court's judgment, dismissing the appeal challenging the legality of notices and proceedings under the Income-tax Act. The Court upheld the exclusive authority of the Chief Commissioner or Commissioner to decide delay attribution, emphasizing section 244A(2) of the Act. The Tribunal's decision to set aside the Assessing Officer's ruling was based on jurisdictional grounds, and as the Chief Commissioner's decision was unchallenged, the High Court found no reason to interfere, thereby validating exhibits P-12 and P-13. Case-Laws Income Tax Mon, 13 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34936