https://www.taxtmi.com/caselaws?id=35167 The High Court held that the assessing officer in Agra lacked jurisdiction to issue a notice under Section 148 of the Income Tax Act for the assessment year 1998-1999, as the petitioner's assessing officer was in Chennai. The Court emphasized the significance of territorial jurisdiction and ruled the notice issued by the Agra officer as invalid, quashing it and allowing the writ petition. The decision underscored the assessing officer's authority in issuing such notices and the necessity of adherence to legal provisions in tax matters. en-us Thu, 10 Dec 2009 00:00:00 +0530 Wed, 13 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35167 The High Court held that the assessing officer in Agra lacked jurisdiction to issue a notice under Section 148 of the Income Tax Act for the assessment year 1998-1999, as the petitioner's assessing officer was in Chennai. The Court emphasized the significance of territorial jurisdiction and ruled the notice issued by the Agra officer as invalid, quashing it and allowing the writ petition. The decision underscored the assessing officer's authority in issuing such notices and the necessity of adherence to legal provisions in tax matters. Case-Laws Income Tax Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35167