2023 (2) TMI 1178

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....ndu Kumar Dash, Ld. DR ORDER Per Amit Shukla, Judicial Member: The aforesaid appeal has been filed by the assessee against the impugned order dated 29.03.2019, passed by Ld. CIT(A)-12, Bangalore for the quantum of assessment passed u/s 143(3) for AY 2014-15. 2. At the outset, it is brought to our notice that assessee has filed an application dated 01.02.2023 for withdrawal of appeal, which ....

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....d during appellate proceedings. Therefore, the new jurisdiction of the merged entity M/s ABB Switzerland Limited lies at Mumbai. * The Commissioner of Income-tax (Appeals), Bangalore affirmed the assessment order vide order dated 29 March 2019. * Aggrieved with the order of the Commissioner of Income Tax (Appeals), the Appellant filed appeal with the Hon'ble Income Tax Appellate Tribunal....

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....hat appeals against every decision of the ITAT shall lie only /before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise th....