https://www.taxtmi.com/caselaws?id=793793 A jurisdictional objection to an assessment framed in Delhi, where the assessee contended that jurisdiction lay in Mumbai and no transfer order under section 127 had been passed, was treated as a challenge to inherent authority rather than mere territorial venue. The Tribunal applied the principle that a defect going to the root of jurisdiction is not cured by participation in the proceedings, and that the bar in section 124(3) concerns only territorial objections. On those facts, assumption of jurisdiction in Delhi was unsustainable, the jurisdictional objection was upheld, and the assessment order was set aside; the transfer pricing and interest grounds were left undecided as academic. en-us Wed, 03 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793793 A jurisdictional objection to an assessment framed in Delhi, where the assessee contended that jurisdiction lay in Mumbai and no transfer order under section 127 had been passed, was treated as a challenge to inherent authority rather than mere territorial venue. The Tribunal applied the principle that a defect going to the root of jurisdiction is not cured by participation in the proceedings, and that the bar in section 124(3) concerns only territorial objections. On those facts, assumption of jurisdiction in Delhi was unsustainable, the jurisdictional objection was upheld, and the assessment order was set aside; the transfer pricing and interest grounds were left undecided as academic. Case-Laws Income Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793793