2023 (1) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Shashank Bajpai, Adv., Ms. Priyanka Das, Adv., Mr. Rupesh Kumar, Adv. And Mrs. Anil Katiyar, AOR For the Respondent(s) : Mr. Karan Dewan, Adv., Ms. Aancha Jain, Adv., Ms. Aditi Gupta, AOR And Mr. Kartik Yadav, Adv. ORDER By the impugned order, the High Court of Punjab and Haryana has ordered as follows in an appeal carried under Section 260A of the Income Tax Act, 1961: "5. In view of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore a Bench of three learned Judges which is reported in Principal Commissioner of Income Tax-I, Chandigarh v. ABC Papers Ltd. (2022) 9 SCC 1. Therein this Court has held that the appellate jurisdiction of the High Court under Section 260A is exercisable by the High court within whose territorial jurisdiction the assessing officer is located. The Court has held as follows: "45. In conclusion, we....