The Pr. Commissioner Of Income Tax I Jabalpur vs. M/S Jai Prakash Power Venture Ltd.

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ITA/68/2025HC Madhya Pradesh25 February 2026Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages
For Petitioner: Siddharth Sharma[P-1]
AI SummaryDismissed

What did the High Court hold?

The High Court of Madhya Pradesh at Jabalpur held that it does not have territorial jurisdiction to hear the appeal. Citing the Supreme Court's decision in Principal Commissioner of Income Tax Vs. M/s. ABC Papers Ltd. (2022) 9 SCC 1, the Court stated 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. This principle applies even if the assessee's case has been transferred under Section 127 of the Income Tax Act. Therefore, the appeal should have been filed before the High Court of Dehradun. The High Court of Madhya Pradesh dismissed the appeal as not maintainable, granting the appellant liberty to file it before the appropriate High Court in Dehradun.

What were the facts?

The Principal Commissioner of Income Tax, Jabalpur (the appellant/revenue) filed an Income Tax Appeal (ITA) No. 68 of 2025 before the High Court of Madhya Pradesh at Jabalpur. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT). The Assessing Officer, who passed the assessment order, was the Deputy Commissioner of Income Tax, Dehradun. The assessee is M/s Jai Prakash Power Venture Ltd. The judgment does not specify the assessment year(s) or the amount in dispute. The procedural history is that the High Court of Madhya Pradesh raised an objection regarding its territorial jurisdiction.

What were the issues?

1. Whether the High Court of Madhya Pradesh at Jabalpur has territorial jurisdiction to hear the appeal against the order of the ITAT, when the Assessing Officer who passed the assessment order is situated in Dehradun? (Question of law, turning on territorial jurisdiction of High Courts in appeals against ITAT orders). Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the jurisdiction. The assessee is represented by an Amicus Curiae. Revenue's Contention: The revenue, through its counsel, filed the appeal before the High Court of Madhya Pradesh at Jabalpur. The judgment does not explicitly detail the revenue's arguments for filing the appeal in Jabalpur, but their action implies they believed jurisdiction lay there. They relied on the Supreme Court's decision in Principal Commissioner of Income Tax Vs. M/s. ABC Papers Ltd.

Which sections of the Income-tax Act were involved?

Section 127

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE PRADEEP MITTAL ON THE 25th OF FEBRUARY, 2026 INCOME TAX APPEAL No. 68 of 2025 THE PR. COMMISSIONER OF INCOME TAX I JABALPUR Versus M/S JAI PRAKASH POWER VENTURE LTD. Appearance: Shri Siddharth Sharma- Advocate and Shri Harpreet Singh Gupta - Advocate for the appellant. Shri Sumit Nema- Senior Advocate with Shri Ayush Gupta- Advocate as Amicus Curiae. ORDER Per: Justice Vivek Rusia The Office has raised objection about the territorial jurisdiction of this Court. 2. The Deputy Commissioner of Income Tax, Dehradun, being the Assessing Officer, has passed the order dated 26.12.2011 (Annexure A-1); therefore, in view of the law laid down in the case of Principal Commissioner of Income Tax Vs. M/s. ABC Papers Ltd reported in (2022)9 SCC 1, this ITA is liable to be filed before the High Court of Dehradun. The relevant paragraph-33 is reproduced as under:- "33. In conclusion, we hold that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who 1 ITA-68-2025 NEUTRAL CITATION NO. 2026:MPHC-JBP:16132 Signed by: TARUN KUMAR SALUNKE Signing time: 05-03-2026 16:51:16 Signature Not Verified

(VIVEK RUSIA) JUDGE (PRADEEP MITTAL) JUDGE passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under Section 127 of the Act, the High Court within whose jurisdiction the Assessing Officer has passed the order, shall continue to exercise the jurisdiction of appeal. This principle is applicable even if the transfer is under Section 127 for the same assessment year(s)." 3. In view of the above, this ITA is liable to be filed before the High Court of Dehradun. Accordingly, this ITA is dismissed as not maintainable with a liberty to the appellant to file the same before the High Court of Dehradun. 4. Certified copy, if any, be returned to the appellant after retaining the photocopy of the same. tarun

2 ITA-68-2025 NEUTRAL CITATION NO. 2026:MPHC-JBP:16132 Signed by: TARUN KUMAR SALUNKE Signing time: 05-03-2026 16:51:16 Signature Not Verified

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