Assessee cannot question jurisdiction of AO in case of non-compliance and/or after the stipulated period

Abhishek Jain Vs ITO (Delhi High Court)

Abhishek Jain, as an individual, has filed the present writ petition for quashing notice dated 18^th February, 2016 issued under Section 148 read with Section 147 of the Income-tax Act, 1961 (hereinafter referred to as the ‘Act’) for the assessment year 2009-10 by the Income-tax Officer, Ward No.1 (1), Noida, as without jurisdiction and consequently the proceedings pending on transfer before the Income-Tax Officer ward No.58(2), Delhi are bad and void.

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