https://www.taxtmi.com/caselaws?id=772048 ITAT Delhi dismissed Revenue appeals and cross-objections against Sahara Group for lack of territorial jurisdiction. The assessment orders were passed by AOs in Lucknow, and SC in PCIT vs. MSPL Ltd. established that tribunal jurisdiction depends on the seat of the AO who passed the assessment order. Despite cases being transferred to Delhi Benches by ITAT President under Rule 4, subsequent consolidation under Section 127 does not change appellate jurisdiction. The appeals were held not maintainable due to jurisdictional defect. en-us Fri, 30 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772048 ITAT Delhi dismissed Revenue appeals and cross-objections against Sahara Group for lack of territorial jurisdiction. The assessment orders were passed by AOs in Lucknow, and SC in PCIT vs. MSPL Ltd. established that tribunal jurisdiction depends on the seat of the AO who passed the assessment order. Despite cases being transferred to Delhi Benches by ITAT President under Rule 4, subsequent consolidation under Section 127 does not change appellate jurisdiction. The appeals were held not maintainable due to jurisdictional defect. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772048