https://www.taxtmi.com/caselaws?id=445700 The ITAT Pune ruled that it lacked jurisdiction to hear the Revenue's appeal against the CIT(A)-26, Mumbai's order for A.Y. 2006-07, as the proceedings were conducted in Mumbai, establishing the "situs" of the Assessing Officer there. Consequently, the appeal was rejected, with permission granted to file it at the appropriate Tribunal Bench. All other arguments were considered academic, and the appeal was dismissed. The decision was announced in open court on 14th November 2023. en-us Tue, 14 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445700 The ITAT Pune ruled that it lacked jurisdiction to hear the Revenue's appeal against the CIT(A)-26, Mumbai's order for A.Y. 2006-07, as the proceedings were conducted in Mumbai, establishing the "situs" of the Assessing Officer there. Consequently, the appeal was rejected, with permission granted to file it at the appropriate Tribunal Bench. All other arguments were considered academic, and the appeal was dismissed. The decision was announced in open court on 14th November 2023. Case-Laws Income Tax Tue, 14 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445700