https://www.taxtmi.com/caselaws?id=437155 The jurisdiction of the ITAT appeal is determined by the territorial location of the Assessing Officer who passed the assessment order. Section 127 governs transfer among income-tax authorities only and does not alter the appellate jurisdiction of the ITAT or the High Court. An executive transfer of the assessee's appeals from the Bangalore Bench to the Mumbai Bench could not change the proper appellate forum, so the transfer order was unsustainable. The appeals remained maintainable before the ITAT, Bangalore Bench, and the special leave petition was dismissed. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 03 Jun 2026 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437155 The jurisdiction of the ITAT appeal is determined by the territorial location of the Assessing Officer who passed the assessment order. Section 127 governs transfer among income-tax authorities only and does not alter the appellate jurisdiction of the ITAT or the High Court. An executive transfer of the assessee's appeals from the Bangalore Bench to the Mumbai Bench could not change the proper appellate forum, so the transfer order was unsustainable. The appeals remained maintainable before the ITAT, Bangalore Bench, and the special leave petition was dismissed. Case-Laws Income Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437155