2015 (5) TMI 268

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.... "IT Act") calling upon the petitioner to file the return of income / revised return of income for AY 2012-13 and 2013-14 mainly on the ground that the Deputy Director of Income Tax, International Taxation-II, Ahmedabad, who has issued the impugned notices, has no jurisdiction. The impugned notices are sought to be challenged on other grounds also including the ground with respect to the non-observance of the provision of Section 127 of the IT Act. [1.1] It is an admitted position that without raising any objection with respect to the jurisdiction of the Officer who has issued notice/Assessing Officer, straightway the petitioner has preferred the present Special Civil Applications. [2.0] Section 124 of the IT Act deals with the requiremen....

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....l Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, specify. (3) No person shall be entitled to call in question the jurisdiction of an Assessing Officer- (a) where he has made a return [under sub-section (1) of section 115WD or] under sub-section (1) of section 139, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section 142 or [sub-section (2) of section 115WE or] sub-section (2) of section 143 or after the completion of the assessment, whichever is earlier; (b) where he has made no such return, after the expiry of the time allowed by the ....

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.... or Commissioner; or where the question is one relating to areas within the jurisdiction of different Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners, by the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners or Principal Commissioners or Commissioners concerned or, if they are not in agreement, by the Board or by such Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as the Board may, by notification in the Official Gazette, specify. sub-section (4) of Section 124 of the IT Act provides that subj....