https://www.taxtmi.com/caselaws?id=38335 A reference under section 66(1) of the Indian Income-tax Act, 1922, arising from an appeal heard by the Delhi Bench of the Tribunal, had to be made to the High Court of the State where the assessment proceedings originated. The Tribunal's territorial allocation under the standing orders depended on the assessing officer's location, not the assessee's residence or business, and the fact that the Delhi Bench heard Meerut matters did not shift the proper reference court. The Delhi High Court therefore lacked jurisdiction, the preliminary objection succeeded, and the statement of case was returned for appropriate action. en-us Fri, 10 Mar 1978 00:00:00 +0530 Mon, 05 Apr 2010 16:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38335 A reference under section 66(1) of the Indian Income-tax Act, 1922, arising from an appeal heard by the Delhi Bench of the Tribunal, had to be made to the High Court of the State where the assessment proceedings originated. The Tribunal's territorial allocation under the standing orders depended on the assessing officer's location, not the assessee's residence or business, and the fact that the Delhi Bench heard Meerut matters did not shift the proper reference court. The Delhi High Court therefore lacked jurisdiction, the preliminary objection succeeded, and the statement of case was returned for appropriate action. Case-Laws Income Tax Fri, 10 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38335