Writ can be filed before High court where AO passing the order is situated

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 Chandigarh, the High Court of Punjab & Haryana would not have jurisdiction as the Assessing Officer who passed the initial assessment order is situated outside the jurisdiction of the High Court. For arriving at this conclusion, the High Court followed the decision in the case of Commissioner of Income Tax v. Motorola India Ltd. and Commissioner of Income Tax (Central), Gurgaon v. M/s Parabolic Drugs Limited. With this view of the matter, the High Court dismissed the appeal as not maintainable. By the same judgment, the High Court also disposed of ITA No. 517 of 2017 filed by the Revenue against the decision of the ITAT, New Delhi, dated 11.05.2017, by adopting the same logic. Aggrieved by the decision of the High Court of Punjab & Haryana refusing to entertain the appeals against the orders of the ITAT dated 11.05.2017 and 01.09.2017, the Revenue filed the present appeals

Conclusion-

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