https://www.taxtmi.com/caselaws?id=765571 Jurisdiction of the Tribunal was treated as depending on the location of the Assessing Officer who passed the assessment order. Because the assessment order was passed by an officer at Srikakulam, the appeal was held not to lie before the Cochin Bench. The Tribunal therefore found that it lacked jurisdiction to entertain the appeal and applied the principle of coram non judice, resulting in dismissal for want of jurisdiction. en-us Wed, 29 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765571 Jurisdiction of the Tribunal was treated as depending on the location of the Assessing Officer who passed the assessment order. Because the assessment order was passed by an officer at Srikakulam, the appeal was held not to lie before the Cochin Bench. The Tribunal therefore found that it lacked jurisdiction to entertain the appeal and applied the principle of coram non judice, resulting in dismissal for want of jurisdiction. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765571