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2017 (9) TMI 821 - HC - Income TaxPenalty u/s 271(1)(c) - appeal under Section 260A before this Court maintainable - Held that:- The matter is no longer res integra. This Court in Commissioner of Income Tax (Appeals), Gurgaon Vs. M/s Parabolic Drugs Limited [2013 (1) TMI 565 - PUNJAB AND HARYANA HIGH COURT] following the Division Bench judgment of this Court in Commissioner of Income Tax Faridabad Vs. M/s Motorola India Limited [2007 (10) TMI 384 - PUNJAB & HARYANA HIGH COURT] had held as under:- “Accordingly, 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.” In view of the above, 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 New Delhi. Consequently, the appeal is returned to the revenue for filing before the competent court of jurisdiction in accordance with law.
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