The Deputy Commissioner, Ghaziabad passed an assessment order under section 153A read with section 143(3) and made similar additions as in the original assessment. The Commissioner (Appeals) allowed the appeal filed by the assessee against this order. The Tribunal dismissed the appeal filed by the Department against the order of the Commissioner (Appeals). On appeal by the revenue the Court held that the initial process of assessment was started in New Delhi and the final assessment was made by the Assessing Officer at Ghaziabad. Therefore, the Punjab and Haryana High Court lacked territorial jurisdiction to adjudicate the matter. The Department was directed to file appeal before the competent court. (AY.2008 -09)