Dismissing the appeal of the Revenue the Court held that even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the assessing officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s). The order by which the appeal had been directed to be presented before the Gujarat High Court as the Assessing Officer who passed the order was located at Surat within the State of Gujarat, was unexceptionable..Followed ABC Papers Ltd; PCIT v . (2022)447 ITR 1 / 217 DTR 33/ 328 CTR 129 / 289 Taman 150(SC) (SLP ( C) No .7019 of 2017 dt . 14-11 -2022 )
CIT v. Balak Capital Pvt. Ltd (2022) 449 ITR 394 / 220 DTR 303 /(2023 ) 330 ITR 111 / 291 Taxman 198( SC) MANU/SCOR/114426/2022( SC) MANU/SCOR/114426/2022 Editorial: Decision in CIT v. Balak Capital Pvt. Ltd ( 2017) 391 ITR 112 ( P& H)( HC), affirmed.
S. 260A : Appeal – High Court -Territorial jurisdiction —The High Court having jurisdiction over the Assessing Officer who passed assessment order – Appeals against orders of Appellate Tribunal lie before High Court within whose jurisdiction assessing officer who passed assessment order situated. [ 116, 120, 124, 127, 252, 255, 260A, 269]