https://www.taxtmi.com/highlights?id=70932 Appellate jurisdiction of ITAT - ITAT Kolkata or ITAT Indore - approaching the wrong appellate jurisdiction - President, ITAT, has no power to transfer appeal/s between one headquarters to other. The power of transfer available with the President is only qua a particular headquarters where large number of Benches are involved. For example in Kolkata there are three functioning Benches, then an appeal from Bench 1 to Bench 3 can be transferred by the President but it cannot be transferred from Kolkata to any other place in the country. - AT en-us Sat, 15 Jul 2023 17:56:42 +0530 Mon, 17 Jul 2023 14:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70932 Appellate jurisdiction of ITAT - ITAT Kolkata or ITAT Indore - approaching the wrong appellate jurisdiction - President, ITAT, has no power to transfer appeal/s between one headquarters to other. The power of transfer available with the President is only qua a particular headquarters where large number of Benches are involved. For example in Kolkata there are three functioning Benches, then an appeal from Bench 1 to Bench 3 can be transferred by the President but it cannot be transferred from Kolkata to any other place in the country. - AT Highlights Income Tax Sat, 15 Jul 2023 17:56:42 +0530 https://www.taxtmi.com/highlights?id=70932