https://www.taxtmi.com/caselaws?id=220460 The High Court dismissed the appeal filed under Section 260-A of the Income Tax Act due to lack of territorial jurisdiction. Emphasizing the importance of the Assessing Officer's location, the court held that jurisdiction to entertain such appeals is based on the situs of the Assessing Officer who made the assessment. The court cited a previous case to establish that its decision is binding only within its territorial jurisdiction. Therefore, the High Court directed the Revenue to file the appeal before the competent court with proper jurisdiction, maintaining consistency in legal decisions within specific regions. en-us Thu, 11 Oct 2012 00:00:00 +0530 Fri, 25 Jan 2013 06:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220460 The High Court dismissed the appeal filed under Section 260-A of the Income Tax Act due to lack of territorial jurisdiction. Emphasizing the importance of the Assessing Officer's location, the court held that jurisdiction to entertain such appeals is based on the situs of the Assessing Officer who made the assessment. The court cited a previous case to establish that its decision is binding only within its territorial jurisdiction. Therefore, the High Court directed the Revenue to file the appeal before the competent court with proper jurisdiction, maintaining consistency in legal decisions within specific regions. Case-Laws Income Tax Thu, 11 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220460