https://www.taxtmi.com/caselaws?id=795842 Territorial jurisdiction for an appeal against an assessment order lies with the High Court having jurisdiction over the place where the assessment order was made. As both the assessment and appellate orders originated in Hyderabad, the subsequent relocation of the respondent's registered office to Bangalore did not create jurisdiction for the Karnataka High Court. The appeal was therefore not maintainable before that High Court. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795842 Territorial jurisdiction for an appeal against an assessment order lies with the High Court having jurisdiction over the place where the assessment order was made. As both the assessment and appellate orders originated in Hyderabad, the subsequent relocation of the respondent's registered office to Bangalore did not create jurisdiction for the Karnataka High Court. The appeal was therefore not maintainable before that High Court. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795842