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2016 (2) TMI 1249 - PUNJAB AND HARYANA HIGH COURTTerritorial jurisdiction of HC to adjudicate the matter - transfer of cases u/s 127 - Unexplained peak credit - HELD THAT:- Since the initial process of assessment was started at Surat and the final assessment was framed by the Assessing Officer at Surat, this court lacks territorial jurisdiction to adjudicate the matter. This court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer, i.e. Income Tax Officer, Ward 1(1), at Surat. Accordingly, the complete paper book of appeal including application for condonation of delay is returned to the appellant-revenue for filing before the competent court of jurisdiction in accordance with law. With regard to the cross objections, learned counsel for the respondent submits that in view of the return of the appeal, the cross objections have been rendered infructuous and be disposed of as such. Ordered accordingly.
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