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2007 (5) TMI 208 - HC - Income TaxTerritorial jurisdiction of the High Court - transfer a case from one jurisdiction to another u/s 127(2) - Appeal u/s 260A of the Act is pending before the Lucknow Bench of the Allahabad High Court in respect of the order passed by the Tribunal - HELD THAT:- The effect of the transfer of jurisdiction from Lucknow to Delhi specifically arises in the present case and we are of the view that the jurisdiction in respect of the assessee having been transferred to Delhi lock, stock and barrel and all the records of the assessee also having been transferred from Lucknow to Delhi, it is only the High Court in Delhi that can entertain an appeal u/s 260A of the Act directed against the order passed by the Tribunal. Our conclusion follows from a plain reading of the Explanation to section 127(4) of the Act as well as from the effect of the order, passed by the CIT (Central), Kanpur, u/s 127(2) of the Act. Consequently, with effect from September 29, 2005, (the date from which the order passed u/s 127(2) of the Act is enforced) the jurisdiction in respect of the assessee for future proceedings u/s 260A of the Act is with the Delhi High Court. Admittedly, the present appeals have been filed after September 29, 2005, and so they would be maintainable in this court and no other High Court. Thus, we reject the contention of learned counsel for the assessee.
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