2024 (2) TMI 884

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..... sment order passed by the A.O. Circle-6, Kolkata and this Tribunal has no territorial jurisdiction over the matter. HELD THAT:- DR has also not disputed the above said fact and settled position of law. Considering the ratio laid down in the case of Balak Capital Pvt. Ltd. [ 2023 (1) TMI 75 - SC ORDER] and in view of the settled position of law, we dismiss the present appeal filed by the Rev .....

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..... Kolkata and this Tribunal has no territorial jurisdiction over the matter. 3. The Ld. Departmental Representative has also not disputed the above said fact and settled position of law. 4. Considering the ratio laid down by the Hon ble Supreme Court in the case of Commissioner of Income Tax Vs. Balak Capital Pvt. Ltd. in Special Leave to Appeal (c) No. 7019/2017 and in view of the settled pos .....

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