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20 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
CJ Court
Case: ITA No. 2/2024 c/w ITA No. 3/2024 ITA No. 4/2024 ITA No. 5/2024 ITA No. 6/2024 ITA No. 7/2024 & ITA No. 8/2024
Principal Commissioner of Income Tax Raj Bagh, Srinagar …Petitioner(s)/Appellant(s) Through: Mr. Suraj Singh Wazir, Advocate
v/s
M/s Jay Ambey Aromatics Sidco Industrial Complex Bari Brahmana J and K Jammu. …. Respondent(s) Through: Ms. Shreya Jain, Advocate Mr. Gaurav Tanwar, Advocate Mr. Vikas Sharma, Advocate CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE.
ORDER 28.04.2025
Learned counsel for the respondent has raised preliminary objection in respect of maintainability of these statutory appeals preferred by the appellant in terms of Section 260-A of the Income Tax Act, 1961 before this Court by urging that as the assessment orders have been passed by the Assessing Officer at New Delhi, therefore, as per the mandate of judgment passed by the Hon’ble Supreme Court in the case of “Principal Commissioner of Income Tax vs. ABC Papers Ltd, [2022] 141 Taxmann.com 332 (SC)”, the appeal shall lie before that High Court
2 ITA No. 2/2024 a/w connected matters
within whose jurisdiction the Assessing Officer, who has passed the assessment order is situated, as such, this Court lacks territorial jurisdiction to entertain these appeals. 2. In “Principal Commissioner of Income Tax” (supra) the Hon’ble Supreme Court in paragraph 33 has held that the appeals against every decision of the ITAT shall lie only before the High Court, within whose jurisdiction the Assessing Officer, who has passed the assessment order, is situated. 3. In view of the above, we are of the considered view that this Court lacks the territorial jurisdiction to entertain the instant appeals preferred by the appellant, as such, the appeals are returned to the appellant for filing the same before the High Court having jurisdiction over the Assessing Officer, if the appellant intends to do so. 4. Accordingly, all the appeals are disposed in the aforesaid terms. 5. Copy of this order be placed on record of each file.
(RAJNESH OSWAL) (ARUN PALLI) JUDGE CHIEF JUSTICE Jammu 28.04.2025 Karam Chand/Secy.
Whether the order is speaking: Yes/No
Whether the order is reportable: Yes/No KARAM CHAND 2025.04.30 15:19 I attest to the accuracy and integrity of this document