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of <h1>High Court clarifies jurisdiction based on Assessing Officer's office location, not assessee's registered office shift</h1> The High Court held that it did not have jurisdiction to entertain an appeal against the order of the Income-tax Appellate Tribunal due to the shifting of ... Territorial Jurisdiction- order passed by Tribunal in Chennai. Subsequent shifting of Assessee’s office to Punjab. Held that- Punjab and haryana court has no jurisdiction to consider the appeal. Issues: Jurisdiction of the High Court to entertain an appeal against the order of the Income-tax Appellate Tribunal due to the shifting of the assessee's registered office.The judgment delivered by Satish Kumar Mittal J. pertained to an appeal filed by the Department against the order of the Income-tax Appellate Tribunal, Bench 'A' Chennai, in I. T. A. No. 66/Mds/2002, concerning the assessment year 1998-99. The appellant argued that the appeal was filed in the Punjab & Haryana High Court as the assessee had shifted its registered office within the jurisdiction of this court after the Tribunal's order. However, the court, after considering the arguments, held that jurisdiction to entertain the appeal did not lie with the Punjab & Haryana High Court based on Section 269 of the Income-tax Act, 1961. The court cited a similar case before the Delhi High Court and a previous case before the same court to emphasize that territorial jurisdiction is determined by the location of the Assessing Officer's office, not the shifting of the assessee's registered office.The court's analysis highlighted that the jurisdiction of the High Court is crucial in matters of appeals and revisions under the Income-tax Act. The judgment emphasized that the location of the Assessing Officer's office is the determining factor for territorial jurisdiction, as per the statutory guidance provided in the Rules. The court's decision was based on legal precedents and the clear provisions of the Income-tax Act, concluding that the Punjab & Haryana High Court did not have jurisdiction to entertain the appeal in this case. Consequently, the court returned the appeal to the appellant with the liberty to approach the High Court having the appropriate jurisdiction, if desired.
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