Determining the jurisdiction of appellate forum - jurisdiction ...

Tribunal Rules Appeal Non-Maintainable Due to Assessing Officer's Location, Dismisses Revenue and Assessee Objections.

April 17, 2024

Case Laws Income Tax AT

Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case regarding the jurisdiction of appellate forums, emphasizing that the "situs of the assessing officer" is the determining factor regardless of administrative orders. Since the location of the Assessing Officer falls outside the Tribunal's territorial jurisdiction, the appeal is deemed not maintainable. Therefore, the Tribunal dismisses both the Revenue's appeal and the assessee's cross objection, granting them the option to file before the appropriate bench with jurisdiction over the Assessing Officer's location.

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Determining the jurisdiction of appellate forum - jurisdiction ...

Tribunal Rules Appeal Non-Maintainable Due to Assessing Officer's Location, Dismisses Revenue and Assessee Objections.

April 17, 2024

Case Laws Income Tax AT

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