TMI Blog2023 (1) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... stion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) for Special Leave to Appeal (C) No. 7019/2017 - - - Dated:- 14-11-2022 - Hon'ble Mr. Justice K.M. Joseph And Hon'ble Mr. Justice Hrishikesh Roy For the Petitioner(s) : Ms. Nisha Bagchi, Adv., Mr. Shashank Bajpai, Adv., Ms. Priyanka Das, Adv., Mr. Rupesh Kumar, Adv. And Mrs. Anil Katiyar, AOR For the Respondent(s) : Mr. Karan Dewan, Adv., Ms. Aancha Jain, Adv., Ms. Aditi Gupt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ordered accordingly. We have heard learned counsel for the petitioner and also the learned counsel for the respondent. Learned counsel for the petitioner would point out 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) 9 SCC 1. Therein this Court has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 Assessing Officer 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 coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
