|The Tax Publishers2020 TaxPub(DT) 5160 (P&H-HC)
INCOME TAX ACT, 1961
Since the initial process of assessment was started at New Delhi and the final assessment was framed by the AO at Ghaziabad, Court lacked territorial jurisdiction to adjudicate the matter.
Appeal (High Court) - Territorial jurisdiction - Maintainability -
Assessee filed appeal under section 260A against order of Tribunal, New Delhi for the relevant assessment year (2012-2013). Held: Following the judgment in ITA No. 130 of 2018 : 2019 TaxPub(DT) 1936 (P&H-HC) passed in Pr. CIT v. ABC Papers Ltd. dated on 07-2-2019, matter involving the identical issues was disposed of. In view of same, appeal was disposed.
Followed:Pr. CIT v. ABC Papers Ltd. dated on 07-2-2019 IT Appeal No. 130 of 2018 : 2019 TaxPub(DT) 1936 (P&H-HC) and CIT v. Motorola India Ltd.  326 ITR 156 (P&H) : 2010 TaxPub(DT) 19 (P&H-HC). Distinguished:CIT v. AAR BEE Industries  36 Taxmann.com 308 (Del-HC) : (2013) 357 ITR 542 (Del-HC) : 2013 TaxPub(DT) 2096 (Del-HC).
FAVOUR : In assessee's favour.
A.Y. : 2012-13
IN THE PUNJAB & HARYANA HIGH COURT
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