Jurisdiction of Delhi HC where Jurisdictional AO is located outside NCT of Delhi is referred to larger bench

GPL-RKTCPL JV Vs National Faceless Assessment Centre Delhi (Delhi High Court)

Jurisdiction of Delhi High Court (HC) where Jurisdictional Assessing Officer (AO) is located outside NCT of Delhi is referred to larger bench

Delhi High Court held that as the exercise of jurisdiction of Delhi High Court in case where the jurisdictional assessing officer is located outside NCT of Delhi in earlier judicial ruling is doubted. The matter is referred to larger bench of Delhi High Court.

Facts-

The present batch of petitions are being taken up together as they give rise to a common issue relating to their maintainability on account of the preliminary objection raised by the revenue that these writ petitions cannot be entertained by this Court as the situs of the jurisdictional assessing officers [“JAO”] are outside the National Capital Territory of Delhi and hence beyond the territorial limits of this Court.

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