https://www.taxtmi.com/caselaws?id=471465 Income-tax assessment jurisdiction at Indore rested on the assessee's electronic returns identifying Ward 3(1), Indore as the Assessing Officer, acceptance of assessment there for an earlier year, and service of notices at the communication address provided in the returns. Scrutiny selection through the computer-assisted system did not undermine that jurisdiction. No statutory objection to jurisdiction was raised, and the proposed transfer lacked confirmation that an operating office existed at the stated Maharashtra address. As adequate notice and opportunity were provided, the assessee's non-participation did not establish a breach of natural justice. The assessment and refusal to transfer were therefore not invalid for want of jurisdiction. en-us Wed, 05 Dec 2018 00:00:00 +0530 Thu, 03 Sep 2026 13:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471465 Income-tax assessment jurisdiction at Indore rested on the assessee's electronic returns identifying Ward 3(1), Indore as the Assessing Officer, acceptance of assessment there for an earlier year, and service of notices at the communication address provided in the returns. Scrutiny selection through the computer-assisted system did not undermine that jurisdiction. No statutory objection to jurisdiction was raised, and the proposed transfer lacked confirmation that an operating office existed at the stated Maharashtra address. As adequate notice and opportunity were provided, the assessee's non-participation did not establish a breach of natural justice. The assessment and refusal to transfer were therefore not invalid for want of jurisdiction. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471465