2023 (11) TMI 591

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..... INCOME-TAX (APPELLATE TRIBUNAL) Rules, 1963 notification w.e.f. 01/10/1997, defining territorial jurisdiction of various Benches of the Tribunal, and more particularly 4th para thereof stipulating that The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but by the location of the office of the Assessing Officer read with various lan .....

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..... s directed against the CIT(A)-26, Mumbai s order, dated 04/05/2010 passed in appeal No. CIT(A)-26/IT-84/Addl.15(1)/08-09 in proceedings u/sec. 251 of the Income Tax Act, 1961 (for short, 'the Act'). 2. Heard both the parties at length and case file perused. 2.1 It emerges at the outset from perusal of the Revenue s instant appeal file that the Assessing Officer i.e. the Addl. CIT, Ra .....

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..... .e. MSPL Ltd. v. PCIT [2021] 436 ITR 199 (Mum.) upheld the [2023] 454 ITR 280 (SC) and CIT v. ABC Paper Ltd. [2022] 447 ITR 01 (SC), that the tribunal s Benches at Pune have no jurisdiction to entertain this Revenue s appeal for want of situs of the Assessing Officer in very terms. We, accordingly, reject the Revenue s instant appeal as returned with liberty to be instituted afresh at the appr .....

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