https://www.taxtmi.com/caselaws?id=761970 Appellate jurisdiction in income-tax matters depends on the situs of the Assessing Officer who passed the impugned assessment or reassessment order. Where the orders were passed by an Assessing Officer in Kolkata, the Delhi Bench had no territorial jurisdiction to entertain the revenue's appeal. The appeal was therefore treated as not maintainable before the Delhi Bench, with liberty to approach the appropriate Bench having jurisdiction over the officer's location. en-us Mon, 04 Nov 2024 00:00:00 +0530 Wed, 20 Nov 2024 20:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761970 Appellate jurisdiction in income-tax matters depends on the situs of the Assessing Officer who passed the impugned assessment or reassessment order. Where the orders were passed by an Assessing Officer in Kolkata, the Delhi Bench had no territorial jurisdiction to entertain the revenue's appeal. The appeal was therefore treated as not maintainable before the Delhi Bench, with liberty to approach the appropriate Bench having jurisdiction over the officer's location. Case-Laws Income Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761970