S. 255 : Appellate Tribunal-Procedure-Functions-Transferring four appeals of assessee from Bangalore Bench to Mumbai Bench-Jurisdiction of concerned High Court would depend upon where seat of Assessing Officer was and, Assessing Officer who passed order-SLP of Revenue is dismissed. [Art. 136]
PCIT v. MSPL Ltd. (2023) 454 ITR 280 /294 Taxman 74 /332 CTR 606 (SC) Editorial: PCIT v. MSPL Ltd (2021) 436 ITR 199 / 127 taxmann.com 379 (Bom)(HC)