https://www.taxtmi.com/caselaws?id=77737 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 the assessee's registered office. The court emphasized that territorial jurisdiction is determined by the location of the Assessing Officer's office, not the shifting of the assessee's registered office. The appeal was returned to the appellant with the liberty to approach the High Court having the appropriate jurisdiction, if desired. en-us Thu, 24 Jan 2008 00:00:00 +0530 Thu, 07 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77737 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 the assessee's registered office. The court emphasized that territorial jurisdiction is determined by the location of the Assessing Officer's office, not the shifting of the assessee's registered office. The appeal was returned to the appellant with the liberty to approach the High Court having the appropriate jurisdiction, if desired. Case-Laws Income Tax Thu, 24 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77737