https://www.taxtmi.com/caselaws?id=784710 The dominant issue was whether the ITAT Varanasi Circuit Bench had territorial jurisdiction to adjudicate an appeal and cross-objection arising from an assessment order passed by an ITO at Kolkata. On a reference due to a difference of opinion between the JM and AM, the Third Member held, on a conjoint reading of the relevant orders and the questions referred, that the Varanasi Bench lacked jurisdiction over the matter; consequently, the appeal was dismissed as not maintainable. The parties were left at liberty to pursue appropriate remedies in accordance with law, and the Revenue was likewise permitted to approach the competent forum at the appropriate place. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 18:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784710 The dominant issue was whether the ITAT Varanasi Circuit Bench had territorial jurisdiction to adjudicate an appeal and cross-objection arising from an assessment order passed by an ITO at Kolkata. On a reference due to a difference of opinion between the JM and AM, the Third Member held, on a conjoint reading of the relevant orders and the questions referred, that the Varanasi Bench lacked jurisdiction over the matter; consequently, the appeal was dismissed as not maintainable. The parties were left at liberty to pursue appropriate remedies in accordance with law, and the Revenue was likewise permitted to approach the competent forum at the appropriate place. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784710