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    <title>2024 (2) TMI 884 - ITAT DELHI</title>
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    <description>The Revenue&#039;s appeal was found not maintainable before the ITAT because the assessment order had been passed by the Assessing Officer at Kolkata, outside this Tribunal&#039;s territorial jurisdiction. The assessee&#039;s jurisdiction objection was accepted, and the Revenue did not dispute the factual basis for that objection. The appeal was dismissed on jurisdictional grounds, with liberty to the Revenue to file before the appropriate jurisdictional Tribunal.</description>
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      <description>The Revenue&#039;s appeal was found not maintainable before the ITAT because the assessment order had been passed by the Assessing Officer at Kolkata, outside this Tribunal&#039;s territorial jurisdiction. The assessee&#039;s jurisdiction objection was accepted, and the Revenue did not dispute the factual basis for that objection. The appeal was dismissed on jurisdictional grounds, with liberty to the Revenue to file before the appropriate jurisdictional Tribunal.</description>
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