2023 (4) TMI 1181

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.... Rohit K. Singh, AOR Mr. Nitesh Joshi, Adv. Mr. Uday N. Tiwari, Adv. Mr. Pritam Biswas, Adv. ORDER UPON hearing the counsel the Court made the following Feeling aggrieved and dissatisfied with the impugned judgment and order dated 21-05-2021 passed by the High Court of Judicature at Bombay in Writ Petition (L) No. 3865/2020, by which the High Court has allowed the said writ petition preferred by the Assessee and has quashed and set aside the order passed by the President of the ITAT transferring four appeals from Bangalore Bench to Mumbai Bench, which was passed in exercise of powers under Rule 4 of the Income Tax Appellate Rules, the Revenue and Anr. have preferred the present Special Leave Petition. We have heard Shri N Venkataraman,....

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....ue has already fallen for consideration before a Division Bench of the High Court of Delhi way back in 1978 in the case of Seth Banarsi Dass Gupta. Having considered the matter in detail, the High Court of Delhi held that the "most appropriate" High Court for filing an appeal would be the one where the Assessing Officer is located. The decision was followed in Suresh Desai (supra) by Justice Lahoti (as he then was) and provided additional reasons in support of the same view. The interpretative choices are based on the following reasons, which we have reformulated as under: 24.1. As benches of the ITAT exercise jurisdiction over more than one state, Explanation to Standing Order No. 1 of 1954 and Standing Order No. 1 of 1967 issued under ....

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....d Weaving Mills Ltd. v. Commissioner of Income Tax, Commissioner of Income Tax v. Digvijay Chemicals Ltd. and Commissioner of Income Tax v. Motorola India Ltd. It is interesting to note that this basic principle is accepted and abided as a precedent even in the two subsequent judgments of the High Court of Delhi in Sahara and Aar Bee. Thus, it is well-settled that the appellate jurisdiction of a High Court under Section 260A is exercisable by a High Court within whose territorial jurisdiction the assessing officer is located. 42. The power of transfer exercisable under Section 127 is relatable only to the jurisdiction of the Income Tax Authorities. It has no bearing on the ITAT, much less on a High Court. If we accept the submission, it ....