https://www.taxtmi.com/caselaws?id=467576 The Tribunal's ordinary territorial jurisdiction depends on the situs of the Assessing Officer who framed the assessment. Where the assessment was completed by an officer at Sirsi in Uttara Kannada District, outside the Panaji Bench's notified territorial range, the appeal lacked the required territorial nexus and was not maintainable before that Bench. The appellate forum must be identified by the location of the jurisdictional Assessing Officer, not by any administrative transfer arrangement. The Revenue's appeal was therefore dismissed, with liberty to approach the proper bench having territorial competence. en-us Wed, 05 Feb 2025 00:00:00 +0530 Tue, 24 Mar 2026 19:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467576 The Tribunal's ordinary territorial jurisdiction depends on the situs of the Assessing Officer who framed the assessment. Where the assessment was completed by an officer at Sirsi in Uttara Kannada District, outside the Panaji Bench's notified territorial range, the appeal lacked the required territorial nexus and was not maintainable before that Bench. The appellate forum must be identified by the location of the jurisdictional Assessing Officer, not by any administrative transfer arrangement. The Revenue's appeal was therefore dismissed, with liberty to approach the proper bench having territorial competence. Case-Laws Income Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467576