Territorial jurisdiction in income-tax appeals follows the assessing officer's location, not the Tribunal's seat or a subsequent acquirer's registered office.

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....Territorial jurisdiction for an income-tax appeal under section 260A follows the location of the Assessing Officer who passed the assessment order, not the location of the Tribunal that decided the appeal. A registered office in another jurisdiction does not change that position where the assessed company was taken over only after the assessment. An appeal must be brought before the jurisdictional High Court in accordance with law.....