PCIT-1 Vs Chemester Food Industries Pvt. Ltd (Delhi High Court)
Delhi HC doesn’t have jurisdiction to entertain appeal against order issued by AO in Amritsar
Delhi High Court held that it doesn’t have jurisdiction to entertain appeal under section 260A of the Income Tax Act as it emanates from assessment order issued by AO in Amritsar. Thus, present appeal disposed of.
Facts- The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 impugning an order dated 09.06.2023 passed by ITAT. The said appeal was filed by the respondent (CFIPL) assailing the order dated 29.03.2019 passed by the Principal Commissioner of Income Tax-2 u/s. 263 of the Act in respect of the assessment year (AY) 2014-15.
CFIPL has raised a preliminary objection as to the jurisdiction of this court in entertaining the present appeal. It is submitted that since the original assessment order dated 20.12.2016 was passed by the AO in Amritsar, therefore, this court would not have the territorial jurisdiction to entertain the present appeal.
Conclusion- In Seth Banarsi Dass Gupta v. Commissioner of Income Tax, it is held that the High Court within whose jurisdiction the AO has passed the assessment order would have the jurisdiction to entertain the appeal under Section 260A of the Act.
