Jurisdiction of ITAT tied to location of AO who issued original assessment order

ACIT Vs Bank of Baroda (e-Vijaya Bank) (ITAT Mumbai) jurisdiction of the ITAT in adjudicating an appeal would lie within the jurisdiction of the Assessing Officer who had passed the assessment order In the case of ACIT Vs Bank of Baroda (e-Vijaya Bank) (ITAT Mumbai), the key issue was the jurisdiction of the Income Tax Appellate Tribunal (ITAT) in adjudicating the appeal. This article explores the court’s findings on where the ITAT should handle appeals based on the location of the Assessing Officer (A.O.). The appeals under discussion were filed by the Revenue against the order of the ...