2023 (6) TMI 1218

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..... ant appeals will not lie in the present High Court. Accordingly, liberty is sought to withdraw the appeals and file the same before the Court which would have territorial jurisdiction in the matter. Leave in that behalf is granted. The appellant/revenue is given eight weeks to file the appeals. The time to file the appeals will commence from the date of receipt of a copy of the order. - IT .....

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..... e applications, the delay in refiling the appeals is condoned. 4. The applications are disposed of. ITA 552/2022 ITA 553/2022 5. Mr Sanjay Kumar, who appears on behalf of the appellant/revenue, says that since the Assessing Officer who framed the assessment is located in Gurugram, in terms of paragraph 38 of the judgment of the Supreme Court rendered in Commissioner of Income T .....

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