Supreme Court Clarifies Jurisdictional Objections in Tax Assessments: A Landmark Order

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....igh Court [2019 (3) TMI 1996 - ORISSA HIGH COURT] on grounds that the jurisdictional officer did not adjudicate upon the returns. Post the filing of returns, a change in jurisdiction occurred. Notably, despite the issuance of a notice under Section 142 (1), the assessee engaged in the proceedings without objecting to the assessing officer's jurisdiction. This aspect becomes pivotal, given that....

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....urisdictional requisites, highlighting the procedural oversight by the assessee. * Engagement Post-Notice: The assessee's engagement after the issuance of the Section 142 (1) notice without challenging jurisdiction was deemed a tacit acceptance of such jurisdiction, thereby invalidating the grounds for the High Court's order. * Remedial Direction: Despite overturning the High Court&#39....