https://www.taxtmi.com/caselaws?id=785796 Delhi Bench's dismissal of appeals for lack of territorial jurisdiction was held improper because the Bench should have placed the matters before the President for transfer rather than directing fresh filing; the impugned orders dismissing the appeals were set aside and the matters restored to the Delhi Bench to be decided on merits. The Court noted the practice reduced Delhi pendency but shifted cases and burden to the Lucknow Bench and parties; appeals already instituted at Lucknow will be deferred pending final disposal by Delhi Bench, and Lucknow must close overlapping appeals after production of Delhi orders. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785796 Delhi Bench's dismissal of appeals for lack of territorial jurisdiction was held improper because the Bench should have placed the matters before the President for transfer rather than directing fresh filing; the impugned orders dismissing the appeals were set aside and the matters restored to the Delhi Bench to be decided on merits. The Court noted the practice reduced Delhi pendency but shifted cases and burden to the Lucknow Bench and parties; appeals already instituted at Lucknow will be deferred pending final disposal by Delhi Bench, and Lucknow must close overlapping appeals after production of Delhi orders. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785796