Held that as per the provisions of section 124(3) of the Income-tax Act, 1961, the issue of jurisdiction cannot be challenged after completion of the assessment. (AY. 2010-11)
Prithvi Raj Singh v. ITO (2021) 91 ITR 164 (Jaipur)(Trib.)
S. 124 : Jurisdiction of Assessing Officer-Objection to jurisdiction cannot be challenged after completion of Assessment-Assessee submitting to jurisdiction of Assessing Officer by filing return-issue not raised in assessment proceedings-Assessment valid.[S. 124(3)]