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2019 (5) TMI 1558 - HC - Income TaxTransferring the jurisdiction of the cases u/s 127 - Jurisdiction of HC - correctness of an order passed under Section 153-A of the Act by the Deputy Commissioner of Income Tax (DCIT) at Ghaziabad - HELD THAT:- The Court is informed by the learned counsel for the Revenue that as far as the order under Section 153-A of the Act passed by the DCIT, Ghaziabad is concerned, against the order of the ITAT, the Revenue has already approached the High Court of Judicature at Allahabad. At the same time, the Revenue has also filed a Special Leave Petition against the judgment M/S ABC PAPERS LIMITED [2019 (3) TMI 501 - PUNJAB AND HARYANA HIGH COURT] passed by the High Court of Punjab and Haryana. The decision in the said SLP is awaited. As far as the position of law is concerned, this Court in CIT v. Aar Bee Industries [2013 (7) TMI 94 - DELHI HIGH COURT] has held that where there is transfer of cases, then notwithstanding where the original order of assessment order or order under challenge may have been passed, the jurisdiction would lie with the High Court within whose territorial jurisdiction the situs of the Officer passing the order is located. This is of course contrary to the view expressed by the Punjab and Haryana High Court in M/S ABC PAPERS LIMITED [2019 (3) TMI 501 - PUNJAB AND HARYANA HIGH COURT] before it, which has been challenged by the Revenue before the Supreme Court.
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