S. 260A : Appeal – High Court – Place of assessment –Pilot employed by the Indian Airlines-Jurisdiction- Transfer of case -Reassessment -Residing in Mumbai and assessed in Hyderabad — Reassessment notices in Mumbai and Hyderabad — Participating in assessment proceedings in Hyderabad — Objection to reassessment notice issued in Mumbai cannot be raised for first time before High Court — Assessment proceedings is held to be valid. [S. 120(3) 124, 127, 143(3), 147, 148]
J. Aditya Rao v. ACIT (2018) 409 ITR 169 (T&AP) (HC)