https://www.taxtmi.com/caselaws?id=13604 The HC determined that jurisdiction for appeals under section 260A of the Income-tax Act is based on the situs of the Assessing Officer, not the ITAT's location. As the assessments were completed in Bulandshahar and appeals heard in Meerut, the appeal must be filed in the HC at Allahabad. The court upheld the respondent's objection, requiring the Revenue to present the appeal before the competent court. The appellant may seek condonation of delay in filing the appeal with the appropriate court. The transfer of assessment records to Delhi did not alter the jurisdiction of the HC. en-us Tue, 04 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13604 The HC determined that jurisdiction for appeals under section 260A of the Income-tax Act is based on the situs of the Assessing Officer, not the ITAT's location. As the assessments were completed in Bulandshahar and appeals heard in Meerut, the appeal must be filed in the HC at Allahabad. The court upheld the respondent's objection, requiring the Revenue to present the appeal before the competent court. The appellant may seek condonation of delay in filing the appeal with the appropriate court. The transfer of assessment records to Delhi did not alter the jurisdiction of the HC. Case-Laws Income Tax Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13604