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    <title>Punjab &amp; Haryana High Court Cannot Hear Appeals on Ghaziabad Tax Orders Due to Jurisdiction Limits.</title>
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    <description>Jurisdiction of court - maintainability of appeal - group cases were centralized to Central Circle, Ghaziabad - Punjab &amp; Haryana High court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer, i.e. Deputy CIT, Ghaziabad.</description>
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      <description>Jurisdiction of court - maintainability of appeal - group cases were centralized to Central Circle, Ghaziabad - Punjab &amp; Haryana High court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer, i.e. Deputy CIT, Ghaziabad.</description>
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