https://www.taxtmi.com/caselaws?id=471994 Jurisdiction for a best-judgment assessment under Section 144 must be exercised by the competent assessing authority. Where the taxpayer resided and conducted proprietary business in Aizawl, and the disputed cash deposits were held in an Aizawl bank account, no material supported the Delhi officer's assumption of jurisdiction. The assessment was therefore treated as without jurisdiction and non est, resolving the jurisdictional issue in the taxpayer's favour. en-us Tue, 15 Apr 2025 00:00:00 +0530 Fri, 25 Sep 2026 20:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471994 Jurisdiction for a best-judgment assessment under Section 144 must be exercised by the competent assessing authority. Where the taxpayer resided and conducted proprietary business in Aizawl, and the disputed cash deposits were held in an Aizawl bank account, no material supported the Delhi officer's assumption of jurisdiction. The assessment was therefore treated as without jurisdiction and non est, resolving the jurisdictional issue in the taxpayer's favour. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471994