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

PDF · subscribers
ITA/69/2025HC Madhya Pradesh25 February 2026Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA2 pages
For Petitioner: Siddharth Sharma[P-1]For Respondent: Additional Solicitor General[R-1]
AI SummaryDismissed

What did the High Court hold?

The High Court of Madhya Pradesh at Jabalpur held that it lacks territorial jurisdiction to entertain the Income Tax Appeal. The court relied on the Supreme Court's decision in Principal Commissioner of Income Tax Vs. M/s. ABC Papers Ltd. (2022) 9 SCC 1, which clearly lays down 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 court noted that even if the assessee's case was transferred under Section 127 of the Income Tax Act, the jurisdiction remains with the High Court where the Assessing Officer passed the order. Therefore, the present appeal, where the Assessing Officer is in Dehradun, should have been filed before the High Court of Dehradun. The appeal was dismissed as not maintainable, with liberty granted to the appellant to file it before the appropriate High Court.

What were the facts?

The Principal Commissioner of Income Tax, Jabalpur (the appellant/revenue) filed an Income Tax Appeal (ITA) No. 69 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 original assessment order, was the Deputy Commissioner of Income Tax, Dehradun. The assessment order was dated 24.12.2010. The High Court of Madhya Pradesh raised an objection regarding its territorial jurisdiction to hear the appeal.

What were the issues?

1. Whether the High Court of Madhya Pradesh at Jabalpur has territorial jurisdiction to hear the Income Tax Appeal, considering the Assessing Officer who passed the assessment order is situated in Dehradun? The appellant (revenue) contended that the appeal should be filed before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. They relied on the Supreme Court's decision in Principal Commissioner of Income Tax Vs. M/s. ABC Papers Ltd. (2022) 9 SCC 1. The respondent (assessee) was represented by an Amicus Curiae. The judgment does not record specific arguments from the respondent, but the issue was framed based on the appellant's submission and the court's consideration of the jurisdictional aspect.

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. 69 of 2025 THE PR. COMMISSIONER OF INCOME TAX 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 an objection about maintanabilty of this ITA before this High Court for want of the territorial jurisdiction of this Court. 2. In this case the Deputy Commissioner of Income Tax, Dehradun, being the Assessing Officer, has passed the order dated 24.12.2010 (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-69-2025 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-69-2025 NEUTRAL CITATION NO. 2026:MPHC-JBP:16132 Signed by: TARUN KUMAR SALUNKE Signing time: 05-03-2026 16:51:16 Signature Not Verified

More judgments on Section 127

All 1,067 judgments and leading authorities on Section 127 →

Recent GST High Court judgments

Search GST case law →