https://www.taxtmi.com/caselaws?id=467574 Tribunal territorial jurisdiction is determined by the situs of the jurisdictional Assessing Officer under the relevant standing order and Rule 4(1) of the ITAT Rules, 1963. Applying that principle, the Panaji Bench could not entertain the Revenue's appeal because the Assessing Officer who framed the assessment was located at Mangaluru, outside the Bench's notified territorial limits. The appeal was therefore not maintainable before that Bench and had to be pursued before the appropriate forum having jurisdiction over the Assessing Officer. en-us Tue, 26 Nov 2024 00:00:00 +0530 Tue, 24 Mar 2026 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467574 Tribunal territorial jurisdiction is determined by the situs of the jurisdictional Assessing Officer under the relevant standing order and Rule 4(1) of the ITAT Rules, 1963. Applying that principle, the Panaji Bench could not entertain the Revenue's appeal because the Assessing Officer who framed the assessment was located at Mangaluru, outside the Bench's notified territorial limits. The appeal was therefore not maintainable before that Bench and had to be pursued before the appropriate forum having jurisdiction over the Assessing Officer. Case-Laws Income Tax Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467574