https://www.taxtmi.com/caselaws?id=57261 An objection to the Assessing Officer's territorial jurisdiction failed because it was raised after notices had been issued and partly complied with, triggering the statutory bar on belated jurisdictional challenge. The assessment was valid where the return was filed before the officer having jurisdiction on the basis of the address stated in the return, the jurisdiction was not displaced, and the competent administrative authorities declined transfer during time-barring proceedings. The allocation of functions under the Income-tax Act was treated as procedural, and no prejudice or denial of justice was shown. The assessment and the appellate order sustaining it were upheld. en-us Thu, 13 Apr 2006 00:00:00 +0530 Thu, 09 Dec 2010 11:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57261 An objection to the Assessing Officer's territorial jurisdiction failed because it was raised after notices had been issued and partly complied with, triggering the statutory bar on belated jurisdictional challenge. The assessment was valid where the return was filed before the officer having jurisdiction on the basis of the address stated in the return, the jurisdiction was not displaced, and the competent administrative authorities declined transfer during time-barring proceedings. The allocation of functions under the Income-tax Act was treated as procedural, and no prejudice or denial of justice was shown. The assessment and the appellate order sustaining it were upheld. Case-Laws Income Tax Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57261