In this case, appeals were filed by the Revenue department before the Calcutta High Court under section 260A of the Act against the order passed by the Delhi Bench of the ITAT. The Respondent/Assessee objected to the maintainability of such appeals in response to which it was submitted that the PCIT while exercising his powers u/s 127 of the Act has transferred all the assessment files of the Respondent/Assessee from Delhi to Calcutta and that there was nothing available with the Income-tax officials at Delhi. The Court relied on the decision of CIT  v . A.B.C. India Ltd.[2003] 126 Taxman 18 (Cal) ( HC) wherein it has been held that the question of the cause of action would be irrelevant since the Court would be determining the question since determined by the Tribunal of another State which, according to law, is bound by the decision of the Supreme Court at the first place and then by the decision by the jurisdictional High Court. It further observed that in CIT  v.  J.L. Morrison (India) Ltd  (2005)  272 ITR 321 (Cal) (HC))  it was held that if the High Court of Calcutta exercised jurisdiction over the order passed by the Tribunal located outside the jurisdiction of this Court, it would result in a judicial anomaly. In view thereof, it was held that these appeals were not maintainable. (date-13.12.2021)