https://www.taxtmi.com/caselaws?id=337118 Territorial jurisdiction governed the assessment, and the same issue had already been decided in favour of the Revenue. On that basis, the Tax Board could not delete the tax, interest and penalty or interfere with the direction that the assessee be assessed by the competent assessing officer. The High Court held that the direction of the Dy. Commissioner (Appeals) requiring assessment by the officer having territorial jurisdiction was consistent with the governing jurisdictional requirement, and the Tax Board's contrary order was set aside. en-us Tue, 22 Nov 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337118 Territorial jurisdiction governed the assessment, and the same issue had already been decided in favour of the Revenue. On that basis, the Tax Board could not delete the tax, interest and penalty or interfere with the direction that the assessee be assessed by the competent assessing officer. The High Court held that the direction of the Dy. Commissioner (Appeals) requiring assessment by the officer having territorial jurisdiction was consistent with the governing jurisdictional requirement, and the Tax Board's contrary order was set aside. Case-Laws VAT and Sales Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337118