Dismissing the petition the Court held that  the objections as to the jurisdiction of the Assessing Officer in the assessee’s case could not be equated with lack of subject-matter jurisdiction. They related to the place of assessment. The Income-tax Officer Ward 1(1) would not per se lack jurisdiction, although he had concurrent jurisdiction with the Income-tax Officer Ward 36(1)/58. On the facts the contention raised about the lack of jurisdiction would not justify quashing of the notice under section 148 read with section 147 .  Court also held that delay and laches on part of assessee in responding notices lost his right to question jurisdiction of Assessing Officer.( AY.2009 -10)