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2015 (3) TMI 1313 - HC - Income TaxTransfer of case u/s 127 - Whether jurisdiction of the Bench of the Income Tax Appellate Tribunal had to be determined by the place of business or residence of the assessee? - Held that:- In the present case, the office of the Assessing Officer is situate at Jhunjhunu, and thus, the Jaipur Bench of the Income Tax Appellate Tribunal had the jurisdiction to decide the Appeal. The orders of the Assessing Authority and Appellate orders have merged in the order of the Income Tax Appellate Tribunal at Jaipur, and thus the Jaipur Bench of Rajasthan High Court has the jurisdiction to entertain and decide the Appeal under Section 260A of the Act.
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