https://www.taxtmi.com/caselaws?id=12734 The Court addressed a jurisdictional conflict regarding an ex parte order related to a section 256(2) application. The assessee's assessments were transferred from Gauhati to Calcutta, but the reference application involved a decision by the Gauhati Bench of the Income-tax Appellate Tribunal. The Court ruled that the Calcutta HC lacked territorial jurisdiction, allowing the application to set aside the ex parte order. The reference application was rejected, and the order was set aside, permitting the Revenue to proceed according to the law. en-us Fri, 08 Mar 2002 00:00:00 +0530 Mon, 16 Oct 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12734 The Court addressed a jurisdictional conflict regarding an ex parte order related to a section 256(2) application. The assessee's assessments were transferred from Gauhati to Calcutta, but the reference application involved a decision by the Gauhati Bench of the Income-tax Appellate Tribunal. The Court ruled that the Calcutta HC lacked territorial jurisdiction, allowing the application to set aside the ex parte order. The reference application was rejected, and the order was set aside, permitting the Revenue to proceed according to the law. Case-Laws Income Tax Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12734