https://www.taxtmi.com/caselaws?id=35727 The court upheld the validity of penalty proceedings initiated by the ITO 'A' Ward, ruling that objections to the jurisdiction of the ITO 'D' Ward were essentially objections to the place of assessment. As the objections were not raised within the specified timeframe, the court barred the assessees from challenging the jurisdiction in penalty proceedings. The court emphasized the importance of timely objections and cited relevant precedents to support its decision. en-us Tue, 11 Sep 1979 00:00:00 +0530 Tue, 16 Mar 2010 13:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35727 The court upheld the validity of penalty proceedings initiated by the ITO 'A' Ward, ruling that objections to the jurisdiction of the ITO 'D' Ward were essentially objections to the place of assessment. As the objections were not raised within the specified timeframe, the court barred the assessees from challenging the jurisdiction in penalty proceedings. The court emphasized the importance of timely objections and cited relevant precedents to support its decision. Case-Laws Income Tax Tue, 11 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35727