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2015 (11) TMI 1073 - HC - Income TaxTerritorial jurisdiction to decide the appeal - Assessing Officer passed the assessment order based at Alwar and the first appeal was adjudicated by the CIT(A), Central Jaipur - Held that:- The matter is no longer res integra. This Court in Commissioner of Income Tax (Central) Gurgaon v. M/s Parabolic Drugs Ltd. [2013 (1) TMI 565 - PUNJAB AND HARYANA HIGH COURT] following its earlier Division Bench judgment in The Commissioner of Income Tax, Faridabad v. M/s Motorola India Ltd. [2007 (10) TMI 384 - PUNJAB & HARYANA HIGH COURT] held that this Court had no territorial jurisdiction to decide the appeal when the order passed by the assessing authority was at Delhi. The present appeal is dismissed as this Court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer at Alwar.
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