Dismissing the appeal of the revenue the Court held that ; the Assessing Officer who passed the assessment order and the penalty order was based at New Delhi and the first appeal was adjudicated by the Commissioner (Appeals), New Delhi and the second appeal by the Tribunal at New Delhi. Court held that , the Punjab and Haryana High Court had no territorial jurisdiction to adjudicate upon the litigation over an order passed by the Assessing Officer at New Delhi. The appeal was returned to the Department for filing before the competent court of jurisdiction in accordance with law.( AY.2001-02)
CIT v. Nectar Lifescience Ltd. (2018) 405 ITR 566 (P&H) (HC)
S. 260A : Appeal – High Court -Territorial jurisdiction of High Court — Assessment order and penalty order passed by Assessing Officer at New Delhi — First Appeal adjudicated by Commissioner (Appeals), New Delhi and second appeal by Tribunal at New Delhi — Punjab and Haryana High Court has no Territorial jurisdiction to adjudicate appeal .[ S.80HHC,271(1)(c ) ]