Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (10) TMI 232

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessment order as well as remand report and order in appeal have been passed by the Assessing Officer and CIT(A) based in Noida. After amalgamation, the Appellant s registered office is now situated in Bangalore. Even the appeal has been preferred by the Principal CIT, Bangalore. Accordingly, present appeal is dismissed on the ground of lack of territorial jurisdiction. However, the Appellant i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8th February, 2020 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 4373/Del./2017 for Assessment Year 2009-10. A perusal of the paper book reveals that this Court has no territorial jurisdiction to entertain and decide this appeal. The initial registered office of the Assessee was Noida (U.P) and the assessment order as well as remand report and order in appeal have been passed b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates