Del HC : Jurisdiction of Assessing Officer can not be questioned after one month of service of the notice. Sec. 124

Section 124    (Jurisdiction of the Assessing Officer)

In case of : Abishek Jain... Citation :- 405 ITR 1

DELHI HC  

In terms of Section 124(3)(b) jurisdiction of an Assessing Officer cannot be called in question by an assessee after expiry of one month from date on which he was served with a notice for reopening assessment under Section 148.