https://www.taxtmi.com/caselaws?id=799850 Ordinary territorial jurisdiction for an appeal and cross-objection follows the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the appellate authority. Where the originating assessment order was issued by an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both proceedings. The parties may pursue them before the appropriate jurisdictional Bench, with merits remaining open. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799850 Ordinary territorial jurisdiction for an appeal and cross-objection follows the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the appellate authority. Where the originating assessment order was issued by an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both proceedings. The parties may pursue them before the appropriate jurisdictional Bench, with merits remaining open. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799850