Once Department accepts the tax paid under returns of income filed by an assessee without ever questioning that such returns were filed before a wrong officer, it cannot later contend that such officer had no jurisdiction to accept the same:

Assessee had filed its returns of income before his normal Assessing Officer which were accepted by such officer u/s 143(1) whereas he was actually supposed to file the same before the special Assessing officer designated as such consequent to search action at the assessee’s premises in the past. Hence, the assessment was sought to be re-opened on the sole ground that assessee had filed returns of income with other wards with mala fide intentions. It was held by the Hon’ble High Court that the assessee had discharged his liabilities by filing returns of income and the same being accepted vide intimation u/s 143(1). Since the Department has accepted the tax paid under such returns without ever questioning filing of such returns before a wrong officer, it cannot now be allowed to contend that such returns were filed before wrong officers who had no jurisdiction to accept the same. Since the sole ground for such re-opening of the assessment was not sustainable, notices u/s 148 were quashed.

[BIPINKUMAR P KHANDHERIA (SCA 6557 TO 6560 of 2001, Judgment dated 13/08/12)]