https://www.taxtmi.com/caselaws?id=426624 The Supreme Court clarified that the appropriate High Court for filing appeals under Section 260A of the Income Tax Act is where the Assessing Authority is located. It held that the jurisdiction of a High Court for appeals is not affected by administrative transfers of cases under Section 127. Appeals against decisions of the ITAT must be filed in the High Court within the jurisdiction of the Assessing Officer who passed the assessment order. The Court dismissed some appeals and directed them to the correct High Courts for disposal, emphasizing the importance of jurisdiction based on the location of the Assessing Officer. en-us Thu, 18 Aug 2022 00:00:00 +0530 Wed, 10 Jun 2026 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426624 The Supreme Court clarified that the appropriate High Court for filing appeals under Section 260A of the Income Tax Act is where the Assessing Authority is located. It held that the jurisdiction of a High Court for appeals is not affected by administrative transfers of cases under Section 127. Appeals against decisions of the ITAT must be filed in the High Court within the jurisdiction of the Assessing Officer who passed the assessment order. The Court dismissed some appeals and directed them to the correct High Courts for disposal, emphasizing the importance of jurisdiction based on the location of the Assessing Officer. Case-Laws Income Tax Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426624