https://www.taxtmi.com/caselaws?id=466892 Territorial appellate jurisdiction is determined by the situs of the Assessing Officer who passed the assessment; a transfer of the record under Section 127 does not alter which bench has appellate competence. Tribunal rules and standing orders allocate bench jurisdiction according to the Assessing Officer's territorial location, so a bench outside that territory lacks authority to entertain appeals or cross-objections arising from that assessment. Consequential merits questions are academic where the forum lacks jurisdiction. Result: the appeal and cross-objections are not maintainable before the out-of-territory bench and are dismissed for want of jurisdiction in favour of the assessee. en-us Thu, 09 Oct 2025 00:00:00 +0530 Mon, 23 Feb 2026 12:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466892 Territorial appellate jurisdiction is determined by the situs of the Assessing Officer who passed the assessment; a transfer of the record under Section 127 does not alter which bench has appellate competence. Tribunal rules and standing orders allocate bench jurisdiction according to the Assessing Officer's territorial location, so a bench outside that territory lacks authority to entertain appeals or cross-objections arising from that assessment. Consequential merits questions are academic where the forum lacks jurisdiction. Result: the appeal and cross-objections are not maintainable before the out-of-territory bench and are dismissed for want of jurisdiction in favour of the assessee. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466892