https://www.taxtmi.com/highlights?id=76667 Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case regarding the jurisdiction of appellate forums, emphasizing that the "situs of the assessing officer" is the determining factor regardless of administrative orders. Since the location of the Assessing Officer falls outside the Tribunal's territorial jurisdiction, the appeal is deemed not maintainable. Therefore, the Tribunal dismisses both the Revenue's appeal and the assessee's cross objection, granting them the option to file before the appropriate bench with jurisdiction over the Assessing Officer's location. en-us Wed, 17 Apr 2024 12:44:08 +0530 Wed, 17 Apr 2024 12:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76667 Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case regarding the jurisdiction of appellate forums, emphasizing that the "situs of the assessing officer" is the determining factor regardless of administrative orders. Since the location of the Assessing Officer falls outside the Tribunal's territorial jurisdiction, the appeal is deemed not maintainable. Therefore, the Tribunal dismisses both the Revenue's appeal and the assessee's cross objection, granting them the option to file before the appropriate bench with jurisdiction over the Assessing Officer's location. Highlights Income Tax Wed, 17 Apr 2024 12:44:08 +0530 https://www.taxtmi.com/highlights?id=76667