Territorial jurisdiction under Section 260A turns on where the Assessing Officer passed the assessment order, not related proceedings elsewhere.

Territorial jurisdiction under Section 260A of the Income-tax Act depends on the location of the Assessing Officer who passed the assessment order. Where the assessment order was issued by the Assessing Officer at Amritsar, the appellate forum lies before the High Court having jurisdiction over that officer's seat, even if proceedings were transferred or related matters were dealt with elsewhere. Applying that settled rule, the Delhi High Court found that it lacked territorial jurisdiction to entertain the appeal and declined to proceed.

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Issues: Whether the High Court had territorial jurisdiction under Section 260A of the Income-tax Act, 1961 to entertain the appeal when the assessment order was passed by the Assessing Officer at Amritsar.

Analysis: The jurisdictional rule applied was that an appeal under Section 260A lies before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. The assessment order in this matter was passed by the Assessing Officer at Amritsar, and the Court followed the settled principle that the situs of the Assessing Officer passing the assessment order determines the appellate forum, even where transfer of proceedings has occurred or related proceedings were carried before another forum.

Conclusion: The High Court held that it had no territorial jurisdiction to entertain the appeal.

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