Appellate jurisdiction limits require transfer, not dismissal in limine, when the first appellate authority lacks competence.

Where the first appellate authority finds that the assessed income exceeds its monetary jurisdiction, it cannot dismiss the appeal in limine on merits or otherwise. The authority must instead return the appeal for presentation before the competent forum or forward it to that forum for disposal in accordance with law. The dismissal in limine was therefore held unjustified, and the matter was restored so that the appeals could be sent to the competent appellate authority for decision on merits.

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Issues: Whether the first appellate authority was justified in dismissing the assessee's appeals in limine when it found that it lacked jurisdiction, and what the proper course was in such a situation.

Analysis: The appeals related to assessment years in which the assessed income exceeded the monetary limit of the first appellate authority's jurisdiction. Once the authority found that it had no jurisdiction, it could not validly dismiss the appeals in limine on merits or otherwise. The proper course was either to return the appeals for presentation before the competent authority or to forward them to that authority for disposal according to law.

Conclusion: The dismissal in limine was not justified. The orders were set aside and the appeals were restored for being sent to the competent appellate authority for disposal on merits.

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