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TMI Blog2025 (2) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... court in cases in which the jurisdiction of the AO had been transferred during the pendency of the proceedings pursuant to an order passed under Section 127. This court does not have the jurisdiction to entertain the appeal as it emanates from the assessment order issued by the AO in Amritsar. In the present case as original assessment order was passed by the AO in Amritsar, therefore, this court would not have the territorial jurisdiction to entertain the present appeal. Once it is found that this court does not have the jurisdiction to entertain the present appeal, it would not be apposite to examine any other question relating to the merits of the dispute including whether the learned ITAT had jurisdiction to entertain the appeal pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t order was framed in the name of a firm that was dissolved. Accordingly, the learned ITAT allowed CFIPL's appeal (ITA No. 3707/Del/2019) on the ground that an order framed in the name of a non-existent entity could not be subjected to revision under Section 263 of the Act. Accordingly, the order dated 29.03.2019 was held to be invalid. QUESTION OF LAW 5. The Revenue had projected several questions for consideration of this court. However, this court had, by an order dated 27.05.2024, confined the present appeal to the following questions: "A) Whether the Income Tax Appellate Tribunal ['Tribunal'] has erred in not appreciating the fact that there is specific provision in the Income Tax Act ['Act'] to assess Firms dissolv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naire, were issued on 05.07.2016 and duly served on 08.07.2016. 10. The assessment order dated 20.12.2016 passed in the name of the Firm records that in response to the aforesaid notices, the authorized representatives of the assessee (which is reflected in the order as the Firm, M/s Chemester Food Industry), Sh. V.K. Umat, C.A., and Sh. Shashi Pal, C.A., appeared during the course of the assessment proceedings and furnished the required information and details. The Firm produced its books of account along with the relevant bills and vouchers, which were examined on a test-check basis by the AO. 11. The AO assessed the income of the Firm (M/s Chemester Food Industry) for AY 2014-15 at Rs. 34,72,46,700/- by making an addition of Rs. 4,37,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper enquiries in respect of the matters that were detailed in the order dated 29.03.2019. 16. Thereafter, the learned ACIT, Circle-6(1), New Delhi who was the AO exercising jurisdiction over CFIPL passed an assessment order dated 13.12.2019 DISCUSSION 17. The first and foremost question to be addressed is whether this court has the jurisdiction to entertain the present appeal under Section 260A of the Act. 18. CFIPL appealed the order passed by the learned PCIT under Section 263 of the Act before the learned ITAT. As noted above, the learned ITAT had allowed the said appeal by the impugned order solely on the ground that the assessment order, which was subject to revision of the learned PCIT order under Section 263 of the Act was pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in Pr. Commissioner of Income Tax-I, Chandigarh v. M/s ABC Papers Ltd.: (2022) 447 ITR 1. In Seth Banarsi Dass Gupta v. Commissioner of Income Tax (supra), this court held that the High Court within whose jurisdiction the AO has passed the assessment order would have the jurisdiction to entertain the appeal under Section 260A of the Act. 22. In Pr. Commissioner of Income Tax-I, Chandigarh v. M/s ABC Papers Ltd. (supra), the Supreme Court considered the question as to the jurisdiction of the court in cases in which the jurisdiction of the AO had been transferred during the pendency of the proceedings pursuant to an order passed under Section 127 of the Act. In this context, the Court had observed as under: "45. In conclusion, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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