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2013 (7) TMI 94 - DELHI HIGH COURTJurisdiction of court - Assessee Contended that the High Court having jurisdiction over the Assessing Officer at Jammu, who passed the assessment order would have jurisdiction - Held that:- Assessment records for the relevant assessment years had not been transferred in referred cases - Jurisdiction of the High Court is determined by the situs of the Assessing Officer - When the Assessing Officer itself has been changed from one place to another, the High Court exercising jurisdiction in respect of the territory covered by the transferee Assessing Officer would be the one which would have jurisdiction to hear the appeal under Section 260-A - The fact that the Amritsar Bench of the Tribunal had passed the impugned orders or the fact that the initial assessment orders were passed by the Assessing Officer at Jammu would not be relevant for the purposes of determining the jurisdiction of the court at the point of time at which an appeal under Section 260-A is filed - On the dates on which the present appeals were filed, the Assessing Officer of the respondent was the Assessing Officer at New Delhi and, therefore, this court would have jurisdiction to entertain these appeals - Decided in favour of Commissioner of Income Tax-X.
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