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    <title>2016 (2) TMI 1249 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court dismissed the appeal under Section 260A of the Income Tax Act, 1961 due to lack of territorial jurisdiction. The Tribunal&#039;s order partially allowed the appeal by deleting the addition of unexplained peak credit but remanded the issue of suppression of commission income back to the Assessing Officer. The Court emphasized the importance of territorial jurisdiction in legal matters and returned the appeal paper book to the appellant for filing before the competent court, rendering cross objections infructuous.</description>
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      <description>The Court dismissed the appeal under Section 260A of the Income Tax Act, 1961 due to lack of territorial jurisdiction. The Tribunal&#039;s order partially allowed the appeal by deleting the addition of unexplained peak credit but remanded the issue of suppression of commission income back to the Assessing Officer. The Court emphasized the importance of territorial jurisdiction in legal matters and returned the appeal paper book to the appellant for filing before the competent court, rendering cross objections infructuous.</description>
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