The Delhi High Court dismissed the appeal of the Revenue  on the ground of lack of territorial jurisdiction of the Delhi High Court taking the view that when an order of transfer under section 127 of the Act was passed, the jurisdiction got transferred to the High Court within whose jurisdiction the situs of the transferee officer was located. On appeals to the Supreme Court against the orders of the Punjab and Haryana and Delhi High Courts held  that the Punjab and Haryana High Court did not have jurisdiction and had rightly dismissed the appeal against the order of the Appellate Tribunal arising out of the order passed by the Assessing Officer in Delhi, and the appropriate High Court for disposal of the appeal would be the Delhi High Court as the case was assessed by the Assessing Officer, Delhi. That the Punjab and Haryana High Court did not also have jurisdiction to entertain the appeal against the order of the Appellate Tribunal arising out of the order passed by the Assessing Officer at Ghaziabad, and the correct High Court to dispose of the appeal would be the Lucknow Bench of the Allahabad High Court. That against the decision of the Appellate Tribunal, New Delhi dated May 11, 2017, the Delhi High Court was the correct court to entertain and dispose of the appeal as per law.  Court also observed that a judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum. It is well-settled that the appellate jurisdiction of a High Court under section 260A of the Income-tax Act, 1961 is exercisable by a High Court within whose territorial jurisdiction the Assessing Officer is located. (AY.2008-09)