Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable

Harish Kumar Chhabada Vs PCIT (Chhattisgarh High Court)

Chhattisgarh High Court held that assessee is barred from raising objection regarding jurisdiction after one month of service of notice under section 143(2) of the Income Tax Act. Accordingly, ITAT absolutely justified in not entertaining jurisdictional question.

Facts- The present petition has been preferred by the petitioner. The substantial question of law involved herein is whether the ITAT was justified in upholding the validity of assessment under Section 143(3) based on a notice under Section 14

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