https://www.taxtmi.com/caselaws?id=469840 The Tribunal held that appeal jurisdiction depends on the location of the Assessing Officer who passed the assessment order under the applicable standing order and tribunal rules. Because the impugned assessment order was issued from Rajkot, outside the Cochin Bench's territorial jurisdiction, that Bench could not entertain the appeal. It also applied the principle that proceedings before a forum lacking jurisdiction are coram non judice. The appeal was therefore held not maintainable before the Cochin Bench and dismissed for want of jurisdiction. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 06 Jul 2026 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469840 The Tribunal held that appeal jurisdiction depends on the location of the Assessing Officer who passed the assessment order under the applicable standing order and tribunal rules. Because the impugned assessment order was issued from Rajkot, outside the Cochin Bench's territorial jurisdiction, that Bench could not entertain the appeal. It also applied the principle that proceedings before a forum lacking jurisdiction are coram non judice. The appeal was therefore held not maintainable before the Cochin Bench and dismissed for want of jurisdiction. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469840