| The Tax Publishers2019 TaxPub(DT) 1936 (P&H-HC) : (2019) 414 ITR 0668 INCOME TAX ACT,1961
Section 260A
Since the initial process of assessment was started at New Delhi and the final assessment was framed by the AO at Ghaziabad, this court lacks territorial jurisdiction to adjudicate the matter.
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Appeal (High Court) - Territorial jurisdiction - Maintainability -
Order under section 143(3) was passed by AO, New Delhi after making certain additions. After search operations case was centralized to Central Circle, Ghaziabad and then assessment order under section 153A/143(3) was passed by AO, Ghaziabad making similar additions. Held: Since the initial process of assessment was started at New Delhi and the final assessment was framed by the AO at Ghaziabad, this court lacks territorial jurisdiction to adjudicate the matter. Accordingly, the complete paper books of all the appeals were returned to the revenue for filing before the competent court of jurisdiction.
Relied:CIT (Central) Gurgaon v. M/s. Parabolic Drugs Ltd. in (ITA No. 49 of 2012(O & M), dt. 11-10-2012),CIT v. Motorola India Ltd. (2010) 326 ITR 156 (P&H) : 2010 TaxPub(DT) 19 (P&H-HC)
REFERRED : CIT (Central)-I v. Manish Build Well (P) Ltd. in (ITA No. 928/2011, dt. 15-11-2011) : 2012 TaxPub(DT) 712 (Del-HC),DCIT, Central Circle, Ghaziabad v. Kuantum Papers Ltd., (Formerly Known As M/s. Abc Papers Ltd.,) (2018) 62 ITR (Trib) 439 (Del) : 2018 TaxPub(DT) 1209 (Del-Trib),DCIT, New Delhi v. ABC Paper Ltd. in (ITA No. 2263/Del/2012, dt. 11-5-2017)
FAVOUR : In assessee's favour
A.Y. :
IN THE PUNJAB AND HARYANA HIGH COURT
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