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2019 (3) TMI 501 - HC - Income TaxJurisdiction of court - maintainability of appeal - which assessing officer have jurisdiction over assessee - Order passed before search by AO in Delhi - After search case cetralised at Ghaziabad - order under Section 153A/143(3) was passed by AO Ghaziabad - The appeal filed by the assessee was allowed by CIT(A), Kanpur - appeal filed by the revenue was dismissed by the Tribunal at New Delhi - Appeal against ordr of ITAT filed in Punjab & Haryana High Court - The doctrine of precedents and rule of binding efficacy of law laid down by the High Court within its territorial jurisdiction and which exercises territorial jurisdiction over the suits of the Assessing Officer HELD THAT:- Since the initial process of assessment was started at New Delhi and the final assessment was framed by the Assessing Officer at Ghaziabad, 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. Deputy Commissioner of Income Tax, Ghaziabad. 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. The appeals stand disposed of accordingly.
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