https://www.taxtmi.com/caselaws?id=307573 The High Court held that it lacked jurisdiction to entertain the appeal challenging the transfer of assessment jurisdiction from Kolkata to Chennai. The Court emphasized the importance of the High Court's jurisdiction where the assessing officer operates, highlighting its supervisory role over tribunals and authorities within its territorial limits. The appeal was dismissed, directing the appellant to seek remedy before the High Court at Calcutta, and the plea of limitation was not condoned. The decision was based on the principle of forum conveniens, in line with previous Supreme Court precedent, with no costs awarded. en-us Mon, 05 Sep 2022 00:00:00 +0530 Mon, 25 Sep 2023 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307573 The High Court held that it lacked jurisdiction to entertain the appeal challenging the transfer of assessment jurisdiction from Kolkata to Chennai. The Court emphasized the importance of the High Court's jurisdiction where the assessing officer operates, highlighting its supervisory role over tribunals and authorities within its territorial limits. The appeal was dismissed, directing the appellant to seek remedy before the High Court at Calcutta, and the plea of limitation was not condoned. The decision was based on the principle of forum conveniens, in line with previous Supreme Court precedent, with no costs awarded. Case-Laws Income Tax Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307573