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2018 (11) TMI 1058 - HC - Income TaxTribunal's territorial jurisdiction - Whether Chandigarh Bench of the Tribunal did not possess the territorial jurisdiction to hear and decide the appeal? - Grant of registration u/s 12AA denied - Held that:- The contention of learned counsel for the assessee that the order of the Tribunal has not been challenged on merits and the same is sustainable in law does not enhance the case of the assessee. If the Tribunal lacks territorial jurisdiction, the order passed is nullity being without jurisdiction. Here, there is no dispute that Amritsar Bench of the Tribunal had the territorial jurisdiction to hear the appeal. The orders dated 29.12.2011 and 28.10.2015 (Annexures A-1 and A-2) passed by the Chandigarh Bench of the Tribunal are, thus, set aside and the matter is sent to the Amritsar Bench of the Tribunal to decide the appeal afresh. The questions claimed are answered accordingly.
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