https://www.taxtmi.com/caselaws?id=765906 Territorial jurisdiction under Section 260A of the Income-tax Act depends on the location of the Assessing Officer who passed the assessment order. Where the assessment order was issued by the Assessing Officer at Amritsar, the appellate forum lies before the High Court having jurisdiction over that officer's seat, even if proceedings were transferred or related matters were dealt with elsewhere. Applying that settled rule, the Delhi High Court found that it lacked territorial jurisdiction to entertain the appeal and declined to proceed. en-us Tue, 04 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765906 Territorial jurisdiction under Section 260A of the Income-tax Act depends on the location of the Assessing Officer who passed the assessment order. Where the assessment order was issued by the Assessing Officer at Amritsar, the appellate forum lies before the High Court having jurisdiction over that officer's seat, even if proceedings were transferred or related matters were dealt with elsewhere. Applying that settled rule, the Delhi High Court found that it lacked territorial jurisdiction to entertain the appeal and declined to proceed. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765906