2014 (3) TMI 1111 - HC - Income Tax

Territorial jurisdiction of the respondents in proceeding for assessment in the petitioners case at Indore (M.P.) - Held that - Having considered the submissions made by the learned counsel for the parties, as agreed to, we dispose of this writ petition by directing the competent authority of the respondents to decide the petitioners grievance about the jurisdiction and pass an appropriate order on it keeping in view the provisions of Section 124 (2) (3) and (4) of the Income Tax Act, 1961, as expeditiously as possible.

Summary

The petitioner alleged inaction by the respondent in deciding the objection about territorial jurisdiction for assessment. The High Court directed the competent authority to decide the petitioner's grievance about jurisdiction promptly, in accordance with the Income Tax Act. Assessment proceedings are stayed until a decision is made.