https://www.taxtmi.com/caselaws?id=793083 Appellate jurisdiction under the Income-tax Act was held to follow the location of the Assessing Officer who passed the assessment order, and not to shift merely because a case was transferred under section 127. On that scheme, where the assessment order had been passed by an Assessing Officer stationed at Kolkata, the Guwahati Bench was not the proper forum to hear the Revenue's appeal or the assessee's cross objections. The matter was therefore dismissed for want of jurisdiction, with liberty to approach the appropriate Bench. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 12:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793083 Appellate jurisdiction under the Income-tax Act was held to follow the location of the Assessing Officer who passed the assessment order, and not to shift merely because a case was transferred under section 127. On that scheme, where the assessment order had been passed by an Assessing Officer stationed at Kolkata, the Guwahati Bench was not the proper forum to hear the Revenue's appeal or the assessee's cross objections. The matter was therefore dismissed for want of jurisdiction, with liberty to approach the appropriate Bench. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793083