https://www.taxtmi.com/caselaws?id=234936 The Delhi High Court held jurisdiction to entertain the appeals based on the transfer of the assessee's case from Jammu to Delhi under Section 127 of the Income-tax Act, 1961. Previous judicial decisions on jurisdictional matters were considered, with the court emphasizing that the situs of the Assessing Officer at the time of appeal filing determines jurisdiction. As the respondent's case was transferred to the Assessing Officer in New Delhi, the Delhi High Court was deemed to have jurisdiction. The court directed the appeals to proceed before the appropriate bench. en-us Tue, 02 Jul 2013 00:00:00 +0530 Mon, 28 Oct 2013 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234936 The Delhi High Court held jurisdiction to entertain the appeals based on the transfer of the assessee's case from Jammu to Delhi under Section 127 of the Income-tax Act, 1961. Previous judicial decisions on jurisdictional matters were considered, with the court emphasizing that the situs of the Assessing Officer at the time of appeal filing determines jurisdiction. As the respondent's case was transferred to the Assessing Officer in New Delhi, the Delhi High Court was deemed to have jurisdiction. The court directed the appeals to proceed before the appropriate bench. Case-Laws Income Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234936