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Jurisdiction of ITAT tied to location of AO who issued original assessment order
Case Law Details
- Case Name
- ACIT-2(1)(1) Vs Bank of Baroda (e-Vijaya Bank) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Mumbai
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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 ...
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