https://www.taxtmi.com/caselaws?id=769916 SC affirmed ITAT's territorial jurisdiction rules based on Assessing Officer's location. Delhi Benches lack jurisdiction for appeals originating from Kolkata tax authorities. Both assessee and Revenue appeals dismissed, with liberty to file fresh appeals before Kolkata Benches. Jurisdictional defect confirmed through established legal precedents, emphasizing that appeal transfer does not create jurisdictional competence. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 01 May 2025 17:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769916 SC affirmed ITAT's territorial jurisdiction rules based on Assessing Officer's location. Delhi Benches lack jurisdiction for appeals originating from Kolkata tax authorities. Both assessee and Revenue appeals dismissed, with liberty to file fresh appeals before Kolkata Benches. Jurisdictional defect confirmed through established legal precedents, emphasizing that appeal transfer does not create jurisdictional competence. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769916