2024 (4) TMI 648

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Assessee : Mr Sourabh Kulkarni ['Ld. AR'] For the Revenue : Mr Keyur Patel ['Ld. DR'] ORDER PER G. D. PADMAHSHALI, AM; The Revenue is in appeal against the order dt. 27/09/2023 of Commissioner of Appeals-13, Pune [in short 'CIT(A)] passed u/s 250 r.w.s. 254 of the Income-tax Act, 1961 [in short 'the Act'] in Appeal No PN/CIT(A)-13/ACIT, Company Cir 1(2), Chennai/2008-09/10155383/58 anent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emand proceedings, the Ld. CIT(A)-13, Pune following his own adjudication/decision in AY 2014-15 in assessee's case, allowed the appeal by impugned order dt. 27/09/2023, against which both the rival parties are before us in similar way as they were before. 3. Without touching threefold issues brought to our notice by the rival parties i.e. (i) jurisdiction of Ld. CIT(A) in entertaining the appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essing Officer. The Hon'ble Supreme court's decision in 'PCIT Vs ABC Papers Ltd.' (supra), has put the issue of jurisdiction of appellate forum to rest by holding that, the 'situs of the assessing officer' is the only key factor for determining the jurisdiction of appellate forum irrespective of any administrative order passed u/s 127 of the Act in relation to transfer of cases. 5. In view of afo....