THE PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. TOWER WATSON INDIA PVT. LTD., MUMBAI

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ITA/60/2023HC Punjab & HaryanaPHHC01013013202324 November 2023Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI2 pages
AI SummaryDismissed

What did the High Court hold?

The Punjab and Haryana High Court held that appeals against ITAT orders lie before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. The appeal was therefore not pressed.

What were the facts?

The appeal was filed before the Punjab and Haryana High Court against an ITAT order. The appellant's counsel conceded that the appeal should have been filed before the Bombay High Court.

What were the issues?

The primary issue was the correct jurisdiction for filing an appeal against an ITAT order, based on the location of the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH 105 2023:PHHC:150034-DB ITA-60-2023 (O & M) Date of Decision: 24.11.2023 The Pr. Commissioner of Income Tax, Faridabad .....Appellant(s) Versus Tower Watson India Pvt. Ltd. ...Respondent(s) CORAM: HON'BLE MR. JUSTICE G.S.SANDHAWALIA HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Saurabh Kapoor, Sr. Standing Counsel, for the appellant. G.S.SANDHAWALIA, J. (Oral) 1. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 10.05.2022 passed by the Income Tax Appellate Tribunal, Bench 'J' Mumbai in ITA No. 1140/MUM/2015. 2. Counsel for the appellant, at the outset, submits that in view of the judgment of the Apex Court in Pr. Commissioner of Income Tax-1, Chandigarh vs. M/s. ABC Papers Ltd., 2022 AIR SC 3905, the appeal would lie before the Bombay High Court since the assessment order was passed by the Assistant Commissioner of Income Tax, Cicle-11(3)-1, Mumbai. Para No.33 of the said judgment reads thus:- “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 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). SAILESH RANJAN 2023.11.24 17:53 I attest to the accuracy and authenticity of this order/judgment Chandigarh

ITA-60-2023 (O & M) -2- 2023:PHHC:150034-DB 3. Keeping in view the above, counsel does not press the present appeal and prays for liberty to file a fresh one before the Court of competent jurisdiction. 4. Ordered accordingly.

(G.S. SANDHAWALIA) JUDGE 24.11.2023 (LAPITA BANERJI) shivani JUDGE Whether reasoned/speaking Yes Whether reportable No SAILESH RANJAN 2023.11.24 17:53 I attest to the accuracy and authenticity of this order/judgment Chandigarh

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