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Writ can be filed before High court where AO passing the order is situated
Case Law Details
- Case Name
- PCIT Chandigarh Vs ABC Papers Limited (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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PCIT Chandigarh Vs ABC Papers Limited (Supreme Court of India)
Held that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. The principle remains the same even if the case of an assessee are transferred in exercise of power u/s 127.
Facts-
The High Court of Punjab & Haryana by its judgment dated 07.02.2019, disposed of ITA No. 130 of 2018 by holding that, notwithstanding the order u/s. 127 of the Act which transferred the cases of the Assessee to Chandi...






