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2006 (4) TMI 106 - HC - Income TaxTerritorial Jurisdiction - Transfer of the records - Assessment completed in Bulandshahar and the appeal against the assessment order was heard by the CIT, Meerut - whether the said order of transfer would alter the course of events in so far as the filing of an appeal before the High Court competent to hear the same is concerned - HELD THAT:- The test for determining the jurisdiction of the High Court would be whether the assessment proceedings were completed within its territorial limits. Viewed thus, not only were the assessment proceedings in the instant case completed in Bulandshahar, but even the appeals arising out of the said proceedings were heard and disposed of by the CIT (A), Meerut. We have in that view no difficulty in holding that an appeal against the order passed by the Tribunal even though located in - Delhi ought to be filed in the High Court at Allahabad. The fact situation in the instant case is similar to Suresh Desai's case [1997 (9) TMI 94 - DELHI HIGH COURT]. The assessment proceedings had been completed by the Assessing Officer concerned and even the appeal stood disposed of before the order of transfer for the pending assessment was made on April 7, 2003. The fact that the matter was pending before the Income-tax Appellate Tribunal, Delhi on the date the assessments for other years were transferred did not in our opinion, make any material difference. The preliminary objection accordingly succeeds and is upheld. The appeal filed by the Revenue shall stand returned to the Revenue for presentation before the competent court. Needless to say the appellant shall be free to file an application for condonation of delay in the presentation of the appeal before the competent court and claim such benefit in the same regarding the time taken in this court as may be legally permissible.
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