{"id":1709,"date":"2018-07-09T05:49:39","date_gmt":"2018-07-09T05:49:39","guid":{"rendered":"http:\/\/itatonline.org\/digest\/abhishek-jain-v-ito-2018-405-itr-1-delhi-hc-2\/"},"modified":"2018-09-15T03:02:59","modified_gmt":"2018-09-15T03:02:59","slug":"abhishek-jain-v-ito-2018-405-itr-1-delhi-hc-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/abhishek-jain-v-ito-2018-405-itr-1-delhi-hc-2\/","title":{"rendered":"Abhishek Jain  v. ITO (2018) 405 ITR 1 \/ 168 DTR 121\/ 303 CTR 753 (Delhi) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that\u00a0 the objections as to the jurisdiction of the Assessing Officer in the assessee\u2019s 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\u00a0148\u00a0read with section\u00a0147\u00a0.\u00a0 Court also held that delay and laches on part of assessee in responding notices lost his right to question jurisdiction of Assessing Officer<em>.<\/em>( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.148: Reassessment \u2013 Notice -Concurrent jurisdiction of Assessing Officer Area -Delay and laches on part of assessee in responding notices lost his right to question jurisdiction of Assessing Officer [ S.120(1), 124(3) , 147 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1709","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rz","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1709"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1709\/revisions"}],"predecessor-version":[{"id":2393,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1709\/revisions\/2393"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}