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of <h1>Supreme Court Overturns High Court, Stresses Timely Jurisdictional Challenges in Tax Assessments u/s 142(1.</h1> The Supreme Court's order addresses jurisdictional objections in tax assessments, focusing on a case where the High Court set aside an assessment order due to a jurisdictional issue. The Supreme Court highlighted the assessee's failure to challenge the assessing officer's jurisdiction within the required 30 days after receiving a notice under Section 142(1). By participating in proceedings without objection, the assessee tacitly accepted jurisdiction, rendering the High Court's decision unfounded. The Supreme Court overturned the High Court's judgment, allowing the assessment to proceed within 60 days, emphasizing the importance of timely jurisdictional challenges in tax litigation.
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