2024 (11) TMI 956

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..... essment order is passed by the Assessing Officer situated at Kolkata, the present appeal of the revenue before Delhi Tribunal is not maintainable in view of the decision of ABC Papers Ltd. [ 2022 (8) TMI 863 - SUPREME COURT] wherein it settled the law that it is situs of the Assessing Officer which forms the clinching factor for exercising the appellate jurisdiction. Hence the Delhi Tribunal does .....

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..... essment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the Act ) dated 07.03.2014 by the Assessing Officer, ACIT, Circle-8, Kolkata (hereinafter referred to as ld. AO ). 2. At the outset, we find that the assessment in this case for the Asst Year 2006-07 was framed by the DCIT, Circle -8, Kolkata (ld AO) u/s 143(3) of the Act on 29.12.2009 determining total income of the .....

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..... efore the ld CIT(A)-24, New Delhi which was disposed by him vide order dated 28.11.2023 by allowing the appeal of the assessee in part and granting substantial relief to the assessee on the claim of deduction u/s 80IC of the Act. Aggrieved, the revenue is in appeal before us. 4. Since the impugned assessment order is passed by the Assessing Officer situated at Kolkata, the present appeal of the re .....

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