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2013 (1) TMI 565 - HC - Income TaxTerritorial Jurisdiction – Jurisdiction of High Court - The doctrine of precedents - Rule of binding efficacy of law - The assessment order, u/s 143(3) was passed by the ITO, Ward-14(1), New Delhi - Partly allowed by the CIT(A), New Delhi – Appeal before Tribunal, Delhi Bench 'F', also partly allowed – In Lieu of u/s 127, whereby the assesse's case had been transferred from ITO, Ward-14(1), New Delhi to DCIT/ACIT, Central Circle-II, Chandigarh - Revenue file appeal with P&H High court instead of Delhi High court Held that:- The said order dated 21.12.2010 would not confer jurisdiction on this Court as the assessment order was passed in December, 2008 and the CIT(A), New Delhi, decided the appeal on 24.02.2010. Once the respondent-assessee was being assessed by the ITO, Ward-14(1), New Delhi who had territorial jurisdiction over the assessee respondent, this Court would have no jurisdiction to hear the present appeal filed u/s 260-A. A conjoint reading of the aforementioned provisions makes it evident that the DG or Chief CIT or CIT is empowered to transfer any case from one or more A.O. subordinate to him to any other A.O. It also deals with the procedure when the case is transferred from one A.O. subordinate to a DG or Chief CIT or Commissioner to an Assessing Officer who is not subordinate to the same Director General, Chief Commissioner or Commissioner. The aforementioned situation and the definition of expression 'case' in CIT to jurisdiction of an A.O. is quite understandable but it has got nothing to do with the territorial jurisdiction of the Tribunal or High Courts merely because Sec. 127 dealing with transfer has been incorporated in the same chapter The present appeal is dismissed by holding that this Court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer at New Delhi. Consequently, the appeal is returned to the Revenue for filing before the competent Court of jurisdiction in accordance with law. No Territorial Jurisdiction
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