https://www.taxtmi.com/caselaws?id=471456 Territorial jurisdiction of an ITAT bench to entertain an appeal is determined by the situs of the jurisdictional Assessing Officer under standing orders issued under Rule 4(1). Where the jurisdictional Assessing Officer is located at Mangaluru, outside the territorial allocation of the Panaji Bench, the appeal lies before the Bengaluru Bench. Appeals instituted before the Panaji Bench in those circumstances are not maintainable and must be filed before the competent Tribunal bench. en-us Mon, 07 Apr 2025 00:00:00 +0530 Thu, 03 Sep 2026 13:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471456 Territorial jurisdiction of an ITAT bench to entertain an appeal is determined by the situs of the jurisdictional Assessing Officer under standing orders issued under Rule 4(1). Where the jurisdictional Assessing Officer is located at Mangaluru, outside the territorial allocation of the Panaji Bench, the appeal lies before the Bengaluru Bench. Appeals instituted before the Panaji Bench in those circumstances are not maintainable and must be filed before the competent Tribunal bench. Case-Laws Income Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471456