2015 (3) TMI 1313

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....4/JP/2011 for the Assessment Year 2008-09, 739/JP/2012 for the Assessment Year 2009-10 and 819/JP/2013 for Assessment Year 2009-10. 2. The Tribunal decided the matter of M/s. Saraf Exports, RIICO Industrial Area, Sardarsahar, District Churu, arising out of the order of Commissioner of Income Tax (Appeals)-III, Jaipur dated 23.08.2011, which had arisen from the assessment order dated 24.11.2010, passed by the Deputy Commissioner of Income Tax, Circle Jhunjhunu. 3. An application has been filed by the respondent-assessee to transfer the matter to the Principal Seat of Rajasthan High Court at Jodhpur, as according to the applicant, the ordinary jurisdiction of the Bench of the Income Tax Appellate Tribunal had to be determined by the place o....

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....submitted by learned counsel appearing for the Commissioner of Income Tax, Jaipur-III-appellant, that Note 4 appended to the table provides in more than clear terms that the jurisdiction of the Bench will not be determined by the place of business or residence of the assessee, but by the location of the office of the Assessing Officer. Note 4 provides as follows: "4. The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer." 6. Learned counsel appearing for the Commissioner of Income Tax Jaipur-III has also relied on the principle of merger explained in the judgment of the Division Bench of the Patna High Court, Ranchi Be....