Territorial jurisdiction in income-tax appeals depends on the Assessing Officer's location, rendering the Delhi Bench non-maintainable.

Appellate jurisdiction in income-tax matters depends on the situs of the Assessing Officer who passed the impugned assessment or reassessment order. Where the orders were passed by an Assessing Officer in Kolkata, the Delhi Bench had no territorial jurisdiction to entertain the revenue's appeal. The appeal was therefore treated as not maintainable before the Delhi Bench, with liberty to approach the appropriate Bench having jurisdiction over the officer's location.

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Issues: Whether the revenue's appeal before the Delhi Bench was maintainable when the assessment and reassessment orders were passed by an Assessing Officer situated in Kolkata.

Analysis: The appeal arose from assessment and reassessment orders passed by an Assessing Officer located in West Bengal, while the revenue approached the Delhi Bench. The governing principle applied was that appellate jurisdiction depends on the situs of the Assessing Officer. On that basis, the Delhi Bench lacked the territorial jurisdiction to entertain the appeal.

Conclusion: The appeal was held to be not maintainable before the Delhi Bench.

Final Conclusion: The revenue's appeal could not be adjudicated by the Delhi Bench and was dismissed on jurisdictional maintainability grounds, with liberty to pursue the matter before the appropriate Bench.

Ratio Decidendi: Appellate jurisdiction in income-tax matters is determined by the location of the Assessing Officer who passed the impugned order.

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