https://www.taxtmi.com/caselaws?id=194858 The appeals filed by the Revenue were dismissed by the Tribunal due to lack of jurisdiction of the Lucknow Benches. The Tribunal held that the jurisdiction of the Tribunal depends on the location of the office of the Assessing Officer, not the place of business or residence of the assessee. Citing relevant case law, including CIT v. Digvijay Chemicals Ltd. and CIT v. Motorola India Ltd., the Tribunal emphasized that the situs of the Assessing Officer determines the forum for appeal. The Revenue was granted liberty to file the appeals before the Delhi Benches. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 03 Oct 2017 16:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194858 The appeals filed by the Revenue were dismissed by the Tribunal due to lack of jurisdiction of the Lucknow Benches. The Tribunal held that the jurisdiction of the Tribunal depends on the location of the office of the Assessing Officer, not the place of business or residence of the assessee. Citing relevant case law, including CIT v. Digvijay Chemicals Ltd. and CIT v. Motorola India Ltd., the Tribunal emphasized that the situs of the Assessing Officer determines the forum for appeal. The Revenue was granted liberty to file the appeals before the Delhi Benches. Case-Laws Income Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194858