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2016 (5) TMI 395 - HC - Income TaxCourts territorial jurisdiction to adjudicate the matter - Held that:- The initial order dated 21.12.2006, Annexure A.1 under Section 92CA(3) of the Act which was rectified under Section 154 of the Act on 28.12.2006 was passed by the Additional Commissioner of Income Tax (Transfer Pricing), Hyderabad. The final assessment order dated 29.12.2006, Annexure A.2 was passed by the Deputy Commissioner of Income Tax, Circle 2(1), Hyderabad. Even the appeal was filed by the assessee before the CIT(A) at Hyderabad. Further appeal by the assessee and cross appeal by the revenue were filed before the Tribunal at Hyderabad. Since the initial process of assessment was started at Hyderabad and the final assessment was framed by the Assessing Officer at Hyderabad, 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. Deputy Commissioner of Income Tax, Circle 2(1), Hyderabad, the complete paper book of appeal
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