TMI Blog2015 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing authorities who had jurisdiction over the successor company and only the AO of the predecessor company would have jurisdiction, which was, admittedly, at Bangalore. The submission that the appeal is the continuation of the proceedings and the subsequent appeals filed by the Revenue, would give the AO of the successor company jurisdiction, cannot, thus, be accepted, in view of the provisions of Section 170 of the Act, also. Accordingly, the present appeal, being not maintainable, is dismissed by holding that this Court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the AO at Bangalore. Consequently, the appeal is returned to the Revenue for filing before the competent Court of jurisdiction, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. The company, thereafter, had been known as Motorola Solutions India Pvt. Ltd., which had filed an appeal before the Commissioner, Income Tax (Appeals)-IV, Bangalore, which had been partly allowed. Thereafter, an appeal had been filed before the Tribunal at Bangalore. The company, in the meantime, merged with Motorola India Pvt. Ltd. and the name had been changed to Motorola Solutions India Pvt. Ltd., the respondent herein. The Tribunal had passed the order on 21.06.2013, which is a subject matter of challenge. Accordingly, it was contended that this Court would have no jurisdiction. Reliance was placed upon a Division Bench judgment of this Court in Commissioner of Income Tax Vs. Motorola India Ltd. (2010) 326 ITR 156 to contend that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the territorial jurisdiction. Otherwise, it would lead to an assessee avoiding inconvenient law, laid down by the High Court concerned. The relevant observations read as under: The decision of the High Courts are binding on the subordinate Courts and authorities or Tribunals under its superintendence throughout the territory in relation to which it exercises jurisdiction but it does not extend beyond its territorial jurisdiction. In other words, the decision of one High Court is not a binding precedent for another High Court or for Courts or Tribunals outside its territorial jurisdiction. The doctrine of precedents and rule of binding efficacy of law laid down by the High Court within its territorial jurisdiction, the questions of law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. The aforementioned situation and the definition of expression 'case' in relation to jurisdiction of an Assessing Officer is quite understandable but it has got nothing to do with the territorial jurisdiction of the Tribunal or High Courts merely because Section 127 of the Act dealing with transfer has been incorporated in the same chapter. Therefore, the argument raised is completely devoid of substance and we have no hesitation to reject the same. In view of the above, the appeal is dismissed by sustaining the preliminary objection that this Court has no territorial jurisdiction over an order passed by the Assessing Officer at Bangalore. Accordingly, these appeals are returned to the revenue appellant for their filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that business or profession,- (a) the predecessor shall be assessed in respect of the income of the previous year in which the succession took place up to the date of succession; (b) the successor shall be assessed in respect of the income of the previous year after the date of succession. Once the assessment at Bangalore was of Motorola India Electronics Ltd. on 27.03.2006 for the assessment year 2003-04, the subsequent merger would not give right to the assessing authorities who had jurisdiction over the successor company and only the AO of the predecessor company would have jurisdiction, which was, admittedly, at Bangalore. The submission that the appeal is the continuation of the proceedings and the subsequent appeals filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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