Held that where assessment was initiated at New Delhi and final assessment was framed by Assessing Officer at Ghaziabad, High Court of Punjab and Haryana lacked jurisdiction to adjudicate matter. Refer PCIT v. ABC Papers Ltd. (ITA No. 130 of 2018).
PCIT v. ABC Papers Ltd. v. ABC Papers Ltd. (2022) 139 taxmann.com 312 (P&H)(HC) Editorial: SLP granted to Revenue, PCIT v. ABC Papers Ltd. (2022) 287 Taxman 393 / 114 CCH 322 (SC)
S. 260A : Appeal-High Court-Territorial Jurisdiction-Assessment was initiated at New Delhi and final assessment was framed by Assessing Officer at Ghaziabad-High Court of Punjab and Haryana lacked jurisdiction to adjudicate matter.