https://www.taxtmi.com/caselaws?id=460837 ITAT Raipur upheld the validity of scrutiny assessment proceedings despite jurisdictional challenges. The assessee contested the notice issued u/s 143(2) by ITO Ward-1(1) and subsequent assessment u/s 143(3) by ITO Ward-2(1) following territorial jurisdiction transfer. The tribunal held that the original notice was validly issued, and the assessee failed to challenge jurisdiction within the mandatory one-month period under Section 124(3). The automatic transfer of territorial jurisdiction pursuant to CBDT Notification was deemed valid, enabling ITO Ward-2(1) to complete the assessment. The jurisdictional objections were dismissed. en-us Mon, 12 Dec 2022 00:00:00 +0530 Mon, 24 Feb 2025 18:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460837 ITAT Raipur upheld the validity of scrutiny assessment proceedings despite jurisdictional challenges. The assessee contested the notice issued u/s 143(2) by ITO Ward-1(1) and subsequent assessment u/s 143(3) by ITO Ward-2(1) following territorial jurisdiction transfer. The tribunal held that the original notice was validly issued, and the assessee failed to challenge jurisdiction within the mandatory one-month period under Section 124(3). The automatic transfer of territorial jurisdiction pursuant to CBDT Notification was deemed valid, enabling ITO Ward-2(1) to complete the assessment. The jurisdictional objections were dismissed. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460837