Appeal Filed in Wrong High Court Dismissed: Tax Assessment Order's Location Determines Territorial Jurisdiction for Appeals

HC ruled on territorial jurisdiction in a tax appeal case. Original assessment order was passed by AO in Amritsar, while appeal was filed in Delhi. Following precedents from Seth Banarsi Dass Gupta and M/s ABC Papers Ltd., court determined that jurisdiction lies with HC within whose territory the AO passed the assessment order. Since assessment was made in Amritsar, Delhi HC lacks territorial jurisdiction to entertain the appeal. Court declined to examine substantive merits or ITAT's jurisdiction, dismissing appeal solely on jurisdictional grounds. Matter to be pursued before appropriate jurisdictional HC. .....

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