https://www.taxtmi.com/caselaws?id=800418 Administrative transfer of income-tax appeals to a Tribunal Bench cannot be judicially nullified or disregarded by that Bench. Although the assessees' business location, Assessing Officer, and the ordinary Rule 4 connection pointed to another Bench, the appeals were validly transferred and the first appellate orders were made under a jurisdictional allocation order. Principles determining High Court jurisdiction after statutory transfer do not control the Tribunal's place of hearing following administrative transfer. Rejection for want of territorial jurisdiction was therefore erroneous; the transferred appeals must be restored and decided on merits by the receiving Bench. en-us Wed, 30 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800418 Administrative transfer of income-tax appeals to a Tribunal Bench cannot be judicially nullified or disregarded by that Bench. Although the assessees' business location, Assessing Officer, and the ordinary Rule 4 connection pointed to another Bench, the appeals were validly transferred and the first appellate orders were made under a jurisdictional allocation order. Principles determining High Court jurisdiction after statutory transfer do not control the Tribunal's place of hearing following administrative transfer. Rejection for want of territorial jurisdiction was therefore erroneous; the transferred appeals must be restored and decided on merits by the receiving Bench. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800418