TaxTMI 
TaxTMI 
2025 (6) TMI 161
X X X X Extracts X X X X
X X X X Extracts X X X X
....53/LKW/2005 In ITA No. 669/LKW/2002, ITA No. 2502/Del/2008, CO No. 250/DEL/2009 In ITA No. 2502/DEL/2008, ITA No. 567/LKW/2002 - -<br>Income Tax<br>CO No. 85/LKW/2005 In ITA No.567/LKW/2002, ITA No. 775/DEL/2009, CO No. 102/DEL/2009 In ITA No. 775/DEL/2009, ITA No.2017/DEL/2009, CO No. 231/DEL/2009 In ITA No. 2017/DEL/2009, ITA No.2359/DEL/2009, CO No. 190/DEL/2009 In ITA No. 2359/DEL/2009, ITA No.2152/DEL/2010 CO No. 346/DEL/2010 In ITA No. 2152/DEL/2010 Shri Vikas Awasthy, Judicial Member And Shri Amitabh Shukla, Accountant Member For the Assessee : Shri Ajay Vohra, Senior Advocate with Ms. Manisha Sharma, Advocate and Shri Jitendra Bhati, Chartered Accountant For the Department : Shri Ashish Tripathi, Sr. DR ORDER PER BENCH: These ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dent/assessee's submitted that the assessee's were initially assessed at Lucknow, subsequently order u/s. 127(2) of the Income Tax Act,1961(hereinafter referred to as 'the Act') dated 29.07.2005 was passed and the cases of entire Sahara Group were consolidated at one place i.e. before ACIT, Central Circle-6, New Delhi. In light of the fact that entire cases of the assessee were centralized at Delhi a request was made before the Hon'ble President, ITAT for transferring the appeals from Lucknow Benches to Delhi Benches. The Hon'ble President, ITAT after seeking report from the Department vide order dated 17.08.2006 (supra) transferred 218 appeals of the Sahara Group from Lucknow Benches to Delhi Benches. He further submitted that in so far as....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is transferred u/s. 127 of the Act, the Tribunal and the Hon'ble High Court within whose jurisdiction AO passed assessment order would continue to exercise jurisdiction of appeal. For the sake of completeness the relevant extract of the observations of the Hon'ble Apex Court are reproduced herein under:- "30. The legal structure under the Income-tax Act commencing with Assessing Officer, the Commissioner of Appeals, ITAT and finally the High Court under section 260A must be seen as a lineal progression of judicial remedies. Culmination of all these proceedings in question of law jurisdiction of the High Court under section 260A of the Act is of special significance as it depicts the overarching judicial superintendence of the High Court ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se of pure executive power. This is a yet another reason for rejecting the interpretation adopted in the case of Sahara. 32. For the reasons stated above, we hold that the decision of the High Court of Delhi in Sahara India Financial Corpn. India Ltd. (supra) and Aar Bee Industries (supra), do not lay down the correct law and therefore, we overrule these judgments. 33. In conclusion, we hold that 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 ha....