https://www.taxtmi.com/caselaws?id=437155 The Supreme Court upheld the High Court's decision in favor of the Assessee, ruling that appeals against decisions of the ITAT should be filed in the High Court where the Assessing Officer is located. The Court emphasized that the power of transfer lies with Income Tax Authorities, not the ITAT or High Court. As a result, the order transferring appeals from Bangalore Bench to Mumbai Bench was set aside, and the appeals will now be heard by the ITAT, Bangalore Bench. The Special Leave Petition was dismissed, with other issues regarding the President's powers under consideration for future proceedings. en-us Tue, 25 Apr 2023 00:00:00 +0530 Mon, 26 Jun 2023 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437155 The Supreme Court upheld the High Court's decision in favor of the Assessee, ruling that appeals against decisions of the ITAT should be filed in the High Court where the Assessing Officer is located. The Court emphasized that the power of transfer lies with Income Tax Authorities, not the ITAT or High Court. As a result, the order transferring appeals from Bangalore Bench to Mumbai Bench was set aside, and the appeals will now be heard by the ITAT, Bangalore Bench. The Special Leave Petition was dismissed, with other issues regarding the President's powers under consideration for future proceedings. Case-Laws Income Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437155