2022 (10) TMI 232

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..... based in Noida. After amalgamation, the Appellant s registered office is now situated in Bangalore. Even the appeal has been preferred by the Principal CIT, Bangalore. Accordingly, present appeal is dismissed on the ground of lack of territorial jurisdiction. However, the Appellant is given liberty to file the appeal in a Court having territorial jurisdiction. The Appellant is also given li .....

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..... d 28th February, 2020 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 4373/Del./2017 for Assessment Year 2009-10. A perusal of the paper book reveals that this Court has no territorial jurisdiction to entertain and decide this appeal. The initial registered office of the Assessee was Noida (U.P) and the assessment order as well as remand report and order in appeal have be .....

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