https://www.taxtmi.com/caselaws?id=432328 The Supreme Court affirmed the High Court's decision on jurisdiction under Section 260A of the Income Tax Act, directing the appeal to the High Court of Gujarat where the assessing officer was located. Citing a previous case, the Court emphasized that the High Court's jurisdiction is tied to the assessing officer's location, even if the case is transferred. Dismissing the petitioner's argument based on a conflicting view, the Court held that the authoritative precedent governs, leading to the dismissal of the special leave petition. The judgment reiterated the principle that the High Court's jurisdiction is determined by the assessing officer's location. en-us Mon, 14 Nov 2022 00:00:00 +0530 Mon, 02 Jan 2023 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432328 The Supreme Court affirmed the High Court's decision on jurisdiction under Section 260A of the Income Tax Act, directing the appeal to the High Court of Gujarat where the assessing officer was located. Citing a previous case, the Court emphasized that the High Court's jurisdiction is tied to the assessing officer's location, even if the case is transferred. Dismissing the petitioner's argument based on a conflicting view, the Court held that the authoritative precedent governs, leading to the dismissal of the special leave petition. The judgment reiterated the principle that the High Court's jurisdiction is determined by the assessing officer's location. Case-Laws Income Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432328