https://www.taxtmi.com/caselaws?id=268264 The High Court dismissed the appeal by the revenue challenging the order of the Income Tax Appellate Tribunal. The court held that it lacked territorial jurisdiction to decide the appeal as the assessing officer was based in a different location. Relying on previous judgments, the court emphasized the importance of filing appeals before the appropriate court based on the location of the assessing officer. The revenue was directed to file the appeal before the court with jurisdiction, highlighting the significance of territorial jurisdiction in tax matters. en-us Tue, 17 Nov 2015 00:00:00 +0530 Mon, 23 Nov 2015 03:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268264 The High Court dismissed the appeal by the revenue challenging the order of the Income Tax Appellate Tribunal. The court held that it lacked territorial jurisdiction to decide the appeal as the assessing officer was based in a different location. Relying on previous judgments, the court emphasized the importance of filing appeals before the appropriate court based on the location of the assessing officer. The revenue was directed to file the appeal before the court with jurisdiction, highlighting the significance of territorial jurisdiction in tax matters. Case-Laws Income Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268264