https://www.taxtmi.com/caselaws?id=63438 The Delhi Bench lacked jurisdiction to hear the appeal regarding the cancellation of interest charges. The Tribunal clarified that the Indore Bench had jurisdiction over appeals from Bhopal District as per the President's standing order. The incorrect filing before the Delhi Bench necessitated amending the memorandum of appeal and filing it before the competent Bench with the correct territorial jurisdiction. The appeal was ordered to be returned for necessary amendments and filing before the appropriate Bench. en-us Wed, 04 Dec 1991 00:00:00 +0530 Mon, 31 Jan 2011 10:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63438 The Delhi Bench lacked jurisdiction to hear the appeal regarding the cancellation of interest charges. The Tribunal clarified that the Indore Bench had jurisdiction over appeals from Bhopal District as per the President's standing order. The incorrect filing before the Delhi Bench necessitated amending the memorandum of appeal and filing it before the competent Bench with the correct territorial jurisdiction. The appeal was ordered to be returned for necessary amendments and filing before the appropriate Bench. Case-Laws Income Tax Wed, 04 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63438