Appeal Dismissed for Lack of Jurisdiction Based on AO Location

ITO Vs Prominent Datamatics Marketing Pvt. Ltd. (ITAT Varanasi)

Appeal Not Maintainable Due to Lack of Territorial Jurisdiction — Jurisdiction Follows AO Who Passed Assessment Order

In ITO Ward-2(1), Varanasi v. Prominent Datamatics Marketing Pvt. Ltd. (ITA No. 135/VNS/2020 with CO No. 04/VNS/2021, AY 2017-18), the Income Tax Appellate Tribunal, Varanasi (Circuit Bench), dealt with a fundamental jurisdictional dis

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