https://www.taxtmi.com/caselaws?id=36283 The court held that the failure to decide the petitioner's jurisdictional objections under Section 124(4) before finalizing the assessment vitiated the order dated 2nd May 1967. Consequently, the writ petition was accepted, and the order was quashed. The Commissioners were directed to decide the jurisdictional matter first, and then the revenue authorities were to decide the matter under Section 132(5) afresh in accordance with the law. The writ petition was accepted with no order as to costs. en-us Wed, 09 Jan 1980 00:00:00 +0530 Sat, 20 Mar 2010 13:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36283 The court held that the failure to decide the petitioner's jurisdictional objections under Section 124(4) before finalizing the assessment vitiated the order dated 2nd May 1967. Consequently, the writ petition was accepted, and the order was quashed. The Commissioners were directed to decide the jurisdictional matter first, and then the revenue authorities were to decide the matter under Section 132(5) afresh in accordance with the law. The writ petition was accepted with no order as to costs. Case-Laws Income Tax Wed, 09 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36283