https://www.taxtmi.com/caselaws?id=798422 Territorial jurisdiction of a Tribunal Bench is determined by the location of the Assessing Officer who passed the assessment order, not by the assessee's location or the appellate authority's location. Where the assessment order was issued by an Assessing Officer at Chennai, a subsequent appellate order at Mumbai did not confer jurisdiction on the Mumbai Bench. The related cross-objection, arising from the same assessment proceedings, could not be adjudicated there either. The Revenue's appeal and the assessee's cross-objection therefore required consideration by the appropriate Bench, with all merits remaining open. en-us Wed, 02 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798422 Territorial jurisdiction of a Tribunal Bench is determined by the location of the Assessing Officer who passed the assessment order, not by the assessee's location or the appellate authority's location. Where the assessment order was issued by an Assessing Officer at Chennai, a subsequent appellate order at Mumbai did not confer jurisdiction on the Mumbai Bench. The related cross-objection, arising from the same assessment proceedings, could not be adjudicated there either. The Revenue's appeal and the assessee's cross-objection therefore required consideration by the appropriate Bench, with all merits remaining open. Case-Laws Income Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798422