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TMI Blog2019 (5) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... at as far as the order under Section 153-A of the Act passed by the DCIT, Ghaziabad is concerned, against the order of the ITAT, the Revenue has already approached the High Court of Judicature at Allahabad. At the same time, the Revenue has also filed a Special Leave Petition against the judgment M/S ABC PAPERS LIMITED [ 2019 (3) TMI 501 - PUNJAB AND HARYANA HIGH COURT] passed by the High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 - S. MURALIDHAR AND I.S. MEHTA JJ. Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel for Revenue. Respondent Through: Mr. Ajay Vohra, Senior Advocate with Mr. Aniket D. Agrawal, Advocates. O R D E R 1. The Revenue is in appeal against an order dated 11th May, 2017 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 2263/D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court of Punjab and Haryana involved the correctness of an order passed under Section 153-A of the Act by the Deputy Commissioner of Income Tax (DCIT) at Ghaziabad. As far as ITA No.517/2017 before the High Court of Punjab and Haryana at Chandigarh was concerned, it involved the correctness of an assessment order dated 30th December, 2010 passed by the DCIT, Circle-1, New Delhi under Section 143 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction would lie with the High Court within whose territorial jurisdiction the situs of the Officer passing the order is located. This is of course contrary to the view expressed by the Punjab and Haryana High Court in ITA 130 of 2018 before it, which has been challenged by the Revenue before the Supreme Court. 6. Since this Court is bound by its own view, obviously the present appeal cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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