Two or more Assessing Officers having territorial jurisdiction in respect of same income, can exercise concurrent jurisdiction

HIGH COURT OF ALLAHABAD CR Foods (India) (P.) Ltd. versus Income-tax Officer-4(1), Agra CIVIL MISC. WRIT PETITION NO. 104 OF 2007 SEPTEMBER 13, 2012 ORDER 1. We have heard Shri R.P. Agarwal for the petitioner. Shri Govind Krishna appears for the respondents. 2. By this writ petition the petitioner has prayed for direction in the nature of certiorari calling for the record of the case and to quash the reassessment order dated 29.12.2006 passed by the Income Tax Officer, Ward-4 (1), Agra-respondent no.1 under Section 143(3)/147 of the Income Tax Act, 1961 (the Act) for the asses...