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    <title>2019 (5) TMI 1558 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the appeal by the Revenue against an order passed by the Income Tax Appellate Tribunal for the Assessment Year 2008-09. The Court upheld its precedent that jurisdiction lies with the High Court where the Officer passing the order is located, despite the transfer of jurisdiction under the Income Tax Act. This decision was in contrast to the view of another High Court, leading to a jurisdictional conflict. The appeal was dismissed based on the established precedent, emphasizing the significance of consistency in legal interpretation regarding territorial jurisdiction of High Courts.</description>
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      <description>The High Court dismissed the appeal by the Revenue against an order passed by the Income Tax Appellate Tribunal for the Assessment Year 2008-09. The Court upheld its precedent that jurisdiction lies with the High Court where the Officer passing the order is located, despite the transfer of jurisdiction under the Income Tax Act. This decision was in contrast to the view of another High Court, leading to a jurisdictional conflict. The appeal was dismissed based on the established precedent, emphasizing the significance of consistency in legal interpretation regarding territorial jurisdiction of High Courts.</description>
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