https://www.taxtmi.com/caselaws?id=258418 The High Court clarified the jurisdictional issue over an order passed by the Tribunal at Bangalore, emphasizing the situs of the Assessing Officer. The Court held that the High Court with territorial jurisdiction over the AO would be the jurisdictional court. Additionally, the Court interpreted Section 170 of the Income Tax Act, 1961, stating that the assessing authorities of the predecessor company at Bangalore retained jurisdiction post-merger. Consequently, the appeal was dismissed due to lack of territorial jurisdiction, highlighting the significance of AO situs in determining jurisdiction and adherence to Section 170 provisions on business succession assessments. en-us Mon, 09 Mar 2015 00:00:00 +0530 Thu, 09 Apr 2015 05:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258418 The High Court clarified the jurisdictional issue over an order passed by the Tribunal at Bangalore, emphasizing the situs of the Assessing Officer. The Court held that the High Court with territorial jurisdiction over the AO would be the jurisdictional court. Additionally, the Court interpreted Section 170 of the Income Tax Act, 1961, stating that the assessing authorities of the predecessor company at Bangalore retained jurisdiction post-merger. Consequently, the appeal was dismissed due to lack of territorial jurisdiction, highlighting the significance of AO situs in determining jurisdiction and adherence to Section 170 provisions on business succession assessments. Case-Laws Income Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258418