https://www.taxtmi.com/caselaws?id=49482 Where the recipient of taxable income is uncertain between two persons, the income-tax authorities may proceed against both to ascertain the true liability, and an assessee cannot defeat the inquiry by characterising it as protective or precautionary. The challenge that the Bombay proceedings lacked jurisdiction also failed because the alleged invalid transfer was not established, and the papers having been sent from Jamnagar to Bombay without authority did not displace the proceedings already pending before the competent officer. The notice and assessment proceedings were therefore treated as valid and capable of continuing in accordance with law. en-us Tue, 25 Jul 1961 00:00:00 +0530 Fri, 29 Aug 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49482 Where the recipient of taxable income is uncertain between two persons, the income-tax authorities may proceed against both to ascertain the true liability, and an assessee cannot defeat the inquiry by characterising it as protective or precautionary. The challenge that the Bombay proceedings lacked jurisdiction also failed because the alleged invalid transfer was not established, and the papers having been sent from Jamnagar to Bombay without authority did not displace the proceedings already pending before the competent officer. The notice and assessment proceedings were therefore treated as valid and capable of continuing in accordance with law. Case-Laws Income Tax Tue, 25 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49482