https://www.taxtmi.com/caselaws?id=788637 Territorial jurisdiction of the Tribunal depends on the location of the jurisdictional assessing officer. Where the assessing officer who passed the impugned assessment was outside the Panaji Bench's territorial limits, the appeal could not be entertained by that Bench and had to be filed before the bench having proper territorial jurisdiction. Applying the same jurisdictional principle followed in earlier coordinate bench decisions, the appeal was held not maintainable before the Panaji Bench and was dismissed in limine. en-us Mon, 16 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788637 Territorial jurisdiction of the Tribunal depends on the location of the jurisdictional assessing officer. Where the assessing officer who passed the impugned assessment was outside the Panaji Bench's territorial limits, the appeal could not be entertained by that Bench and had to be filed before the bench having proper territorial jurisdiction. Applying the same jurisdictional principle followed in earlier coordinate bench decisions, the appeal was held not maintainable before the Panaji Bench and was dismissed in limine. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788637