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2023 (10) TMI 702 - HC - Income TaxTerritorial Jurisdiction of Madras High Court against TP Adjustment - AO at Hyderabad have issued the order - HELD THAT:- As per section 127 of the Act read with section 260A of the Act and also from the order of the Hon'ble Apex Court ABC Papers Limited [2022 (8) TMI 863 - SUPREME COURT] stating that the High Court, under whose jurisdiction the assessing officer has passed the order, will have the jurisdiction to entertain the appeal. We are of the opinion that this tax case appeal cannot be maintainable within the High Court of judicature at Madras, as the entire assessment proceedings including the final assessment order un/s 143(3) r/w section 92CA(3) r/w section 144C(5) of the Act, were done / completed by the authorities at Hyderabad and the amalgamation of the appellant company got approval from the Central Government only on 25.07.2017. At this juncture, the learned counsel for the appellant sought liberty to the appellant to go before the jurisdictional High Court of Telangana to work out their remedy. Granting such liberty to the appellant, this tax case appeal stands disposed of.
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