2006 (4) TMI 106

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....the Assessing Officer, Bulandshahar, and since an appeal against the said order was heard by the Commissioner of Income-tax (Appeals), Meerut, any appeal arising out of the order passed by the Income-tax Appellate Tribunal even though located in Delhi can be maintained only before the High Court at Allahabad. Relying upon the Division Bench decisions of this court in Seth Banarsi Dass Gupta v. CIT [1978] 113 ITR 817 and Suresh Desai and Associates v. CIT [1998] 230 ITR 912, it was argued by Mr. Aggarwal that the jurisdiction of the High Court to hear references under the unamended provisions and appeals under section 260A of the Act has to be determined by reference to the situs of the Assessing Officer and not the Income-tax Appellate Trib....

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....iven our anxious consideration to the submissions made before us at the Bar. The material facts are not in dispute. The assessee was being assessed at Bulandshahar for the earlier years including the assessment years 1993-94 and 1994-95. The assessment orders passed for the above two assessment years were assailed before the Commissioner of Income-tax (Appeals), Meerut, who had dismissed the same on April 23, 1998. Appeals against the said order were filed before the Income-tax Appellate Tribunal at Delhi as the Tribunal located at Delhi was exercising jurisdiction even over territories falling in the adjoining State of Uttar Pradesh. The Tribunal eventually decided the appeal on October 28, 2004. In the meantime the assessment records for ....

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....ng out of the said proceedings were heard and disposed of by the Commissioner of Income-tax (Appeals), Meerut. We have in that view no difficulty in holding that an appeal against the order passed by the Tribunal even though located in - Delhi ought to be filed in the High Court at Allahabad. 4. Whether or not the transfer of the record for some of the assessment years in relation to which the assessment proceedings had not been completed, would make any material difference, also in our opinion, stands answered by this court in Suresh Desai's case [1998] 230 ITR 912. In that case also the question was as to which High Court would be competent to hear the appeal in relation to the assessment year 1980-81 having regard to the fact that....