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2016 (4) TMI 990 - HC - Income TaxJurisdiction of Court - Exemption under section 12 allowed by ITAT - Held that:- The time of filing the income tax return for the assessment year 2008-09, the registered office of the assessee was at Dharamshala. The return was filed on 31.3.2008 at Dharamshala. The assessment order dated 27.12.2010, Annexure A.1 was passed by the Income Tax Officer, Dharamshala, HP. Even the appeal was filed by the assessee before the CIT(A) at Shimla. Since the initial process of assessment was started at Dharmashala and the final assessment was framed by the Assessing Officer at Dharamshala, this court lacks territorial jurisdiction to adjudicate the matter. In view of the above, this court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer, i.e. Income Tax Officer, Dharmashala (HP). Accordingly, the complete paper books of all the appeals are returned to the appellant-revenue for filing before the competent court of jurisdiction in accordance with law.
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