Territorial Jurisdiction Upheld in Tax Case Due to PAN Registration in Uttar Pradesh, Despite Filing in Another State.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Faceless Assessment Center u/s 144-B - territorial jurisdiction - The Court opines that the petitioner's PAN registration within U.P. establishes territorial jurisdiction in favor of the Allahabad High Court. Despite filing the return from another state, the petitioner's jurisdictional assessing authority remains within U.P. The Court emphasizes that in faceless assessments, the geographical location of the assessing authority becomes less relevant. Therefore, the objection based on territorial jurisdiction is dismissed.....