Dismissing the petition the Court held that; assessee was filing e-returns from inception in Indore and it had accepted jurisdiction of Assessing Officer at Indore in earlier assessment years accordingly objection raised by assessee that jurisdiction in its case lay in State of Maharashtra, was rightly rejected by Chief Commissioner. Notice issued u/s 143(2) by the Indore Assessing Officer is held to be valid. (AY. 2011-12)
Frolic Reality (P.) Ltd. v. CIT (2019) 261 Taxman 32 / 176 DTR 51/ 307 CTR 764 (MP)(HC)
S. 124 : Jurisdiction of Assessing Officer-Place of filing of e- returns- Registered office at Mumbai–Branch office at Indore–e- returns from inspection filed at Indore–Notice issued u/s. 143(2) by the Indore Assessing Officer is held to be valid-Rejection of application by Chief Commissioner is held to be justified. [S. 143(2)]