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2023 (1) TMI 75 - SCH - Income TaxAppellate jurisdiction of the High Court u/s 260A - Whether this Court has territorial jurisdiction adjudicate upon the lis over an order passed by the Assessing officer, i.e. Income Tax Officer, Ward 1(1), at Surat? - HELD THAT:- The very question fell for consideration before a Bench of three learned Judges which is reported in Principal Commissioner of Income Tax-I, Chandigarh v. ABC Papers Ltd. [2022 (8) TMI 863 - SUPREME COURT] Therein this Court has held that the appellate jurisdiction of the High Court under Section 260A is exercisable by the High court within whose territorial jurisdiction the assessing officer is located. In the facts of this case, we have noticed that by the impugned order, the High Court has precisely proceeded on the same principle. This means that the order by which the appeal has been directed to be presented before the High Court of Gujarat as the AO who passed the order was located at Surat within the State of Gujarat, is unexceptionable. We see no reason to interfere with the impugned order. Learned counsel for the petitioner would point out that on an earlier occasion, the High Court of Gujarat has taken a contrary view. We need only mention that any contrary view which has been taken cannot survive after the authoritative announcement by this Court in the decision we have referred to. Making this also clear, the special leave petition will stand dismissed.
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