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54 results for “reassessment”+ Section 124clear

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Key Topics

Section 12738Section 143(3)32Section 143(2)32Addition to Income30Section 14827Section 271(1)(c)26Disallowance19Section 6818Section 14717Depreciation

ARUNA TIWARI,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAIPUR, RAIPUR

ITA 90/RPR/2022[2015-16]Status: DisposedITAT Raipur18 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 90/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Smt. Aruna Tiwari 762, Sundar Nagar, Raipur (C.G.)-492 001 Pan: Adbpt4977B .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-1, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 142(1)Section 143(3)Section 263

section 124 ensure and prevent two assessments by different assessing officers, having or enforcing concurrent jurisdiction. There cannot be and the Act does not envisage two assessments for the same year by different officers. (Reassessment

BHARAT BHUSHAN VERMA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER-1(2), RAIPUR, RAIPUR

Showing 1–20 of 54 · Page 1 of 3

17
Penalty15
Section 142(1)10

In the result, the assessee's appeal is allowed in terms of the observations above

ITA 236/RPR/2023[2015-16]Status: DisposedITAT Raipur11 Oct 2023AY 2015-16

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 236/Rpr/2023 "नधा"रण वष" / Assessment Year : 2015-16 Bharat Bhushan Verma Main Road, Verma Transport Bharat, Baikunth, P.O.-Baikunth, Raipur (C.G.)-493 116 Pan : Acdpv7254J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Oficer-1(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 119Section 143(2)Section 143(3)Section 2

section 124 ensure and prevent two assessments by different assessing officers, having or enforcing concurrent jurisdiction. There cannot be and the Act does not envisage two assessments for the same year by different officers. (Reassessment

SHREEMATI JASWANTI DEVI L/H OF LATE SHRI RANDHIR SINGH DAHIYA,BHILAI vs. INCOME TAX OFFICER, WARD-1(3), BHILAI

In the result, appeal of the assessee is allowed in terms of my aforesaid observations

ITA 13/RPR/2020[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.13/Rpr/2020 "नधा"रण वष" / Assessment Year : 2014-15

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 147Section 148Section 69

reassessment proceedings u/s.147 of the Income Tax Act, 1961 without fulfilling all mandatory conditions is bad in law and without jurisdiction. 2. In the facts and circumstances of the case and in law the ld. Commissioner of Income Tax (Appeals) has erred in confirming addition of Rs.24,79,290/- as unexplained cash deposit without considering facts and evidences in their

SHRI AMARJEET SINGH BHATIA,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our observations hereinabove

ITA 63/RPR/2018[2007-08]Status: DisposedITAT Raipur07 Jul 2023AY 2007-08

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 119Section 143(2)Section 143(3)Section 147Section 148Section 151

124(3) are not applicable in the present case, because both clauses (a) & (b) of the said section are not applicable for the three reassessment

SHRI ARUN AGRAWAL, RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-3(1), RAIPUR, RAIPUR

In the result, the appeal of the assessee is allowed in terms of the aforesaid observations

ITA 214/RPR/2023[2010-11]Status: DisposedITAT Raipur16 Oct 2023AY 2010-11

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 214/Rpr/2023 "नधा"रण वष" / Assessment Year : 2010-11 Shri Arun Agrawal 85, Pandri Textile Market, Raipur-492 001 (C.G.) Pan :Acjpa2323D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-3(1), Raipur (C.G.)

For Appellant: Shri Veekaas S. Sharma, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 132Section 147Section 148Section 153CSection 69

124 bar an assessee from raising question of jurisdiction before first appellate authority or Tribunal if such an objection has not been raised before assessing authority at very first stage." [2014] 41 taxmann.com 524 (Allahabad) (v) In the case of Farrukhabad Investment India Ltd. Vs. ACIT, Hon'ble Agra Bench of ITAT held that "Where additional ground of grievance against

RAVI SHERWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX -4(1), RAIPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 64/RPR/2020[2013-14]Status: DisposedITAT Raipur29 May 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 64/Rpr/2020 "नधा"रण वष" / Assessment Year : 2013-14 Ravi Sherwani H-26, Rajeev Nagar, Raipur (C.G.)-492 001 Pan: Azbps6703J .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)

124 would not assist the case of the revenue. 16 Ravi Sherwani Vs. ACIT-4(1), Raipur 15. We shall now deal with the contention of the Ld. DR that as both the officers in question i.e. Dy. CIT, Circle-1, Bhilai and the Income Tax Officer, Ward-2(2), Bhilai as per sub-section (5) of Section 120 were

SHRI GUNJAN KUMAR BIHANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-3 (4), RAIPUR, RAIPUR

In the result, the captioned appeal filed by the assessee is allowed in terms of the aforesaid observations

ITA 122/RPR/2025[2015-16]Status: DisposedITAT Raipur05 Aug 2025AY 2015-16

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.122/Rpr/2025 "नधा"रण वष" / Assessment Year : 2015-16 Shri Gunjan Kumar Bihani Ashoka Ratan, Khamhardih, Shankar Nagar, Raipur-492 009 (C.G) Pan: Ajupb5787C

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 124(3)Section 127Section 142(1)Section 143(2)Section 143(3)

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved

M/S. G.P. INFRAVENTURES ,RAIPUR vs. INCOME TAX OFFICER-1(4), RAIPUR

The appeal of the department stands disposed off

ITA 94/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

section 124 ensure and prevent two assessments by different assessing officers, having or enforcing concurrent jurisdiction. There cannot be and the Act does not envisage two assessments for the same year by different officers. (Reassessment

INCOME TAX OFFICER, WARD-1(4), RAIPUR vs. MESERS G P INFRAVENTURES, RAIPUR

The appeal of the department stands disposed off

ITA 76/RPR/2020[2015-16]Status: DisposedITAT Raipur23 Nov 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.76/Rpr/2020) (Assessment Year: 2015-16) Income Tax Officer Ward-1(4), V M/S G.P. Infraventures, 1St Floor, Aayakar Bhavan, S Shree Tower, Shankar Nagar, Central Revenue Building, Raipur (C.G.) Civil Lines, Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) : (""यथ" / Respondent) (Ita No.94/Rpr/2020) (Assessment Year: 2015-16) M/S G.P. Infraventures, V Income Tax Officer-1(4), Shree Tower, Shankar Nagar, S Raipur Raipur (C.G.) Pan: Aanfg6074B (अपीलाथ" /Applicant) (""यथ" / Respondent) : िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agarwal, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 10.10.2023 घोषणा क" तार"ख / Date Of : 23.11.2023 7Pronouncement

For Appellant: Shri Sunil Kumar Agarwal, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(3)Section 40ASection 40A(3)Section 68

section 124 ensure and prevent two assessments by different assessing officers, having or enforcing concurrent jurisdiction. There cannot be and the Act does not envisage two assessments for the same year by different officers. (Reassessment

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 142/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved

BHUWANESHWAR SHUKLA, BHILAI,DURG vs. INCOME TAX OFFICER, WARD-1(3), BHILAI, DURG

The appeals of the assessee are disposed of accordingly

ITA 141/RPR/2025[2011-12]Status: DisposedITAT Raipur06 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 141 & 142/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Bhuwaneshwar Shukla Lig 12/06, Mansarowar Colony, Shiv Mandir, Bhilai-3, Durg-490 021 Pan: Ccips5734D ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-3(1), Durg ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 143(2)Section 143(3)

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved

M/S MATA ROAD CARRIERS,RAIPUR (CG) vs. THE DEPUTY COMMISSIONER OF INCOME TAX, RAIPUR (CG)

In the result, appeal of the assessee is allowed

ITA 79/BIL/2016[2011-12]Status: DisposedITAT Raipur10 Jul 2023AY 2011-12

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri N.C.Roy, Sr. DR
Section 143(2)Section 143(3)

124 would not assist the case of the revenue. 18. Admittedly, the assessee has filed its return of income for the assessment year 2011-2012 with a returned income of Rs.23,44,310/-, which is above Rs.15 lakhs. As per the CBDT Instruction No.1/2011, dated 31.01.2011 and Instruction No.6/2011, dated 08.04.2011 and the Notification of the CCIT, Raipur, dated

SHRI BHARAT PATEL, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(2), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 196/RPR/2025[2014-15]Status: HeardITAT Raipur22 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.196/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Shri Bharat Patel Prop.- Disha Sales, C/O. V.S. Patel, Umiya Market, Bhanpuri, Raipur-492 009 (C.G.) Pan: Ajmpp6194M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(2), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sakshi Gopal Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 143(2)Section 143(3)

124(3)(a) of the Income Tax 5 Shri Bharat Patel Vs. ITO, Ward-2(2), Raipur (C.G.) Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered

PRAKASH CHAND JAIN, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is partly allowed in terms of the aforesaid observations

ITA 232/RPR/2023[2012-13]Status: DisposedITAT Raipur30 Nov 2023AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 232/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 Prakash Chand Jain Pro. Jain Borewell Ganj Road, Nawapara-Rajim, Dist. Raipur (C.G.)-493 881 Pan : Affpj6898B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 148(2)Section 151(1)Section 68

reassessment order passed by Assessing Officer for which in reality, procedure of granting approval to the proposal of AO to issue notice u/s 148 as prescribed u/s 151(1) was not followed properly and judicially. 5. Without prejudice to ground nos. 1 to 5, on the facts and in the circumstances of the case CIT(A) has erred in confirming

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

ITA 234/RPR/2019[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

reassess the income of other person as per the provision of Section 153A, if the AO is satisfied that the books of account or documents or assets seized have a bearing on the determination of total income. Provision of section 153A should follow to the extent of any documents seized for any relevant assessment year and in any other year

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

ITA 233/RPR/2019[2009-10]Status: DisposedITAT Raipur30 Mar 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR
Section 132Section 153CSection 68

reassess the income of other person as per the provision of Section 153A, if the AO is satisfied that the books of account or documents or assets seized have a bearing on the determination of total income. Provision of section 153A should follow to the extent of any documents seized for any relevant assessment year and in any other year

JAGDISH KUMAR YADAV, DURG,DURG vs. ITO, WARD-1(1), BHILAI, BHILAI

In the result, appeal of the assessee is allowed

ITA 593/RPR/2025[2010-11]Status: DisposedITAT Raipur04 Feb 2026AY 2010-11

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.593/Rpr/2025 "नधा"रण वष" /Assessment Year : 2010-11 Jagdish Kumar Yadav Near Boudh Vihar Near To S.V Public School, Shankar Nagar, Durg-491 001 (C.G.) Pan: Aakpy0660J .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 143(2)Section 143(3)Section 148

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved

VIRENDRA GIR GOSWAMI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 411/RPR/2025[2011-12]Status: DisposedITAT Raipur22 Jul 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.411/Rpr/2025 "नधा"रण वष" /Assessment Year : 2011-12 Virendra Gir Goswami 85, Hathkhoj, Utai, Durg-491 107 (C.G) Pan: Aljpg4888N .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 147Section 148

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved

KHEMRAJ SINHA, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-2(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 329/RPR/2025[2017-18]Status: HeardITAT Raipur18 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.329/Rpr/2025 "नधा"रण वष" /Assessment Year : 2017-18 Khemraj Sinha Proprietor: Jain Kirana Stores, Ganpat Chowk, Veer Sawarkar Nagar, Raipur-492 001 (C.G) Pan: Bonps5758B .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 127Section 142(1)Section 143(2)Section 143(3)

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved

RAHUL TYAGI,RAIPUR vs. INCOME TAX OFFICER, WARD-3(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

ITA 113/RPR/2024[2016-17]Status: DisposedITAT Raipur19 Mar 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.113/Rpr/2024 "नधा"रण वष" /Assessment Year : 2016-17 Rahul Tyagi Golden Homes 13, New Vip Club, Shankar Nagar, Raipur-492 001 (C.G.) Pan: Aitpt6198H

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 124(1)Section 124(3)(a)Section 127Section 142(1)Section 143(2)Section 143(3)Section 2Section 56(2)(vii)Section 68

124(3)(a) of the Income Tax Act precludes the assessee from questioning the jurisdiction of the assessing officer, if he does not do so within 30 days of receipt of notice under Section 142(1). 4. I have carefully considered the submissions of both the parties, considered the material available on record and facts and circumstances involved