https://www.taxtmi.com/caselaws?id=467575 Appellate jurisdiction of the Tribunal was held to depend on the territorial location of the jurisdictional Assessing Officer under the applicable standing order and jurisdictional arrangement. A transfer of the case under section 127 of the Income-tax Act, 1961 did not change that position. Because the Assessing Officer who framed the assessment was situated at Mangalore, outside the Panaji Bench's territorial limits, the appeal could not be entertained by that Bench. The appeal was therefore dismissed in limine for want of jurisdiction, leaving the assessee to approach the appropriate Bench, if so advised. en-us Tue, 10 Dec 2024 00:00:00 +0530 Tue, 24 Mar 2026 16:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467575 Appellate jurisdiction of the Tribunal was held to depend on the territorial location of the jurisdictional Assessing Officer under the applicable standing order and jurisdictional arrangement. A transfer of the case under section 127 of the Income-tax Act, 1961 did not change that position. Because the Assessing Officer who framed the assessment was situated at Mangalore, outside the Panaji Bench's territorial limits, the appeal could not be entertained by that Bench. The appeal was therefore dismissed in limine for want of jurisdiction, leaving the assessee to approach the appropriate Bench, if so advised. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467575