https://www.taxtmi.com/caselaws?id=37628 Section 124 of the Income-tax Act, 1961 requires an assessee to challenge the place of assessment or territorial jurisdiction of the assessing officer at the earliest stage and within the prescribed time and manner. A territorial objection is treated as a procedural jurisdiction challenge, not as an inherent lack of jurisdiction, so it cannot be raised later in appeal if the statutory procedure was not followed. The appellate machinery cannot be used to bypass the specific objection mechanism in section 124, and such objections must be decided at the inception of assessment proceedings. en-us Thu, 27 Jul 1978 00:00:00 +0530 Wed, 31 Mar 2010 10:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37628 Section 124 of the Income-tax Act, 1961 requires an assessee to challenge the place of assessment or territorial jurisdiction of the assessing officer at the earliest stage and within the prescribed time and manner. A territorial objection is treated as a procedural jurisdiction challenge, not as an inherent lack of jurisdiction, so it cannot be raised later in appeal if the statutory procedure was not followed. The appellate machinery cannot be used to bypass the specific objection mechanism in section 124, and such objections must be decided at the inception of assessment proceedings. Case-Laws Income Tax Thu, 27 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37628