2023 (11) TMI 591

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his Revenue's appeal for the A.Y. 2006-07, is 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... read with various landmark decisions i.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 liber .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X