PCIT v. ABC Papers Ltd.

447 ITR 1Supreme Court of India2022#531 most cited

What is PCIT v. ABC Papers Ltd. authority for?

Appeals before the Income Tax Appellate Tribunal (ITAT) must be filed before the bench with territorial jurisdiction over the Assessing Officer's location or the assessee's principal place of business.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. ABC Papers Ltd. · section 127 · territorial jurisdiction · ITAT bench · Assessing Officer location · appeal filing · Bangalore Bench · Mumbai Bench · Hyderabad Bench · jurisdictional High Court

Also reported as

141 Taxmann.com 332289 Taxmann 150

Sections most often in play

Section 127Section 260ASection 269Section 143(3)Section 255(5)Section 1961Section 142(1)Section 250
Read the full judgment

Issues it is cited on

section 145b(1)section 145bsection 145a(b)section 57(iv)section 45(5)section 56(2)(viii)section 127(2)sanction under section 151section 10(37)enhanced compensationsection 127faceless assessment scheme

Judgments citing PCIT v. ABC Papers Ltd.

Ashok Kumar Thakral, Jagadhri vs. Principal Commissioner of Income Tax, Panchkula

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 455/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Feb 2026AY 2015-16

Bench: the Tribunal as pointed out by the Registry. Considering that the issue involved is purely legal in nature, and respectfully following the ratio laid down by the Hon'ble Supreme Court in Collector, Land Acquisition v. Mst. Katiji & Others [(1987) 167 ITR 471 (SC)], which emphasizes that substantial justice should prevail over technical considerations, we condone the delay in filing these appeals.3. We shall take appeal of the assessee in ITA No. 167/Chd/2023 for A.Y 2018-19 as a lead case f

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Kartar Singh, Fatehabad vs. Pr. Commissioner of Income Tax, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 335/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Sh. Ram Lal, Fatehabad vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 332/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Bimla Devi, Jagadhri vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 328/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Paramjit Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 327/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Inder Kaur, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 326/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Sh. Amarjeet Singh, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 325/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Sh. Gurdeep Singh Mahal, Sirsa vs. Pr.CIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 233/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Sh. Devender Kumar, Yamuna Nagar vs. ITO, Ward -1, Yamuna Nagar

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 192/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Sh. Baljinder Singh, Chandigarh vs. Pr.CIT, Chandigarh -1, Chandigarh

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 167/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.A (Virtual)For Respondent: Shri Manav Bansal, CIT, DR

…e, AO has to be tagged with Headquarter at Delhi. It is a settled law that location of AO would decide the jurisdiction of appellate authorities. For this, we rely upon the ratio of decisions in: (Copy appended at page 163-178 of ws)  PCIT vs ABC Papers Ltd (447 ITR 1) (SC) “33. In conclusion, we hold that appeals against every decision of the Tribunal shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is situated. Even if the case or cases of an assessee are transferred in exercise of power under s. 127 of the Act, the High Court within whose jurisdiction the A…

Henry David Fernandes, Arlem vs. DCIT, CPC, Bengaluru

The appeal stands DISMISSED as above

ITA 345/PAN/2025[2019-20]Status: DisposedITAT Panaji03 Feb 2026AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 345/Pan/2025 Assessment Year : 2019-20 Henry David Fernandes H.No. 141/1-5, Orchids Co-Op. Hsg. Board, Raia, South Goa-403720 Pan : Aabpf3232G . . . . . . . Appellant V/S Income Tax Officer/Cpc, Ward-34(1)(4) Mumbai . . . . . . . Respondent Appearances Assessee By : Mr D. E. Robinson [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 03/02/2026 Date Of Pronouncement : 03/02/2026

For Appellant: Mr D. E. Robinson [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 127Section 143(1)Section 250

…ssee falls outside the territorial jurisdiction of Income Tax Appellate Tribunal [‘ITAT’ hereafter], Panaji Benches Panaji. Reiterating the text from standing order of ITAT issued in the year 2002 and binding precedence laid in ‘PCIT Vs ABC Paper Ltd.’ [2022, 447 ITR 1 (SC)] the it is claimed that, in view of the rule 4 of ITAT-Rules this bench is not even empowered to transfer the appeal to the respective bench of ITAT. To buttress this proposition the Ld. DR Uniyal placed strong reliance on the decision of Hon’ble Apex Court rendered in ‘PCIT Vs MSP’ [2023, 454 ITR 280 (SC)] prayed that, the present appeal of t…

M/S Cheslind Textiles Ltd(Merged With Rswm Ltd)), Noida vs. DCIT Central Circle-31, Delhi

In the result, both the appeals filed by the Revenue as well as 3

ITA 3973/DEL/2025[2013-14]Status: DisposedITAT Delhi03 Feb 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. M/S Rswm Ltd. Room No. 343, 3Rd Floor, (Formerly Known As M/S Ara Centre, Jhandewalan Cheslind Textiles Ltd.) Extension, New Delhi – 55 Khari Gram, Gulabpura, Bhilwara, Rajasthan-311021 (Appellant) (Respondent) (Pan: Aabcc2435K) M/S Cheslind Textiles Vs. Dcit, Central Circle 31, Ltd. R.No. 319, Third Floor, (Merged With Rswm Ara Centre, E-2, Ltd.), Jhandewalan Extn., Bhilwara Tower A-12, New Delhi Sector-1, Noida, Ncr Noida (Pan: Aabcc2435K) (Appellant) (Respondent) (Pan: Aabcc2435K)

For Appellant: CA, S.S. NAGARFor Respondent: MS. MEENAKSHI DOHARE, CIT(DR)
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. M/s RSWM Ltd. Room no. 343, 3rd floor, (formerly known as M/s ARA Centre, Jhandewalan Cheslind Textiles Ltd.) Extension, New Delhi – 55 Khari Gram, Gulabpura, Bhilwara, Rajasthan-311021 (Appellant) (Respondent) (PAN: AABCC2435K) M/S CHESLIND TEXTILES Vs. DCIT, CENTRAL CIRCLE 31, LTD. R.NO. 319, THIRD FLOOR, (MERGED WITH RSWM ARA CENTRE, E-2, LTD.), JHANDEWALAN EXTN., BHILWARA TOWER A-12, NEW DELHI SECTOR-1, NOIDA, NCR NOIDA (PAN: AABCC2435K) (Appellant) (Respond…

Deputy Commissioner of Income Tax, Delhi vs. M/S Rswm Ltd. (Formerly Known As M/S Cheslind Textiles Ltd.), Bhilwara

In the result, both the appeals filed by the Revenue as well as 3

ITA 2884/DEL/2025[2013-14]Status: DisposedITAT Delhi03 Feb 2026AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. M/S Rswm Ltd. Room No. 343, 3Rd Floor, (Formerly Known As M/S Ara Centre, Jhandewalan Cheslind Textiles Ltd.) Extension, New Delhi – 55 Khari Gram, Gulabpura, Bhilwara, Rajasthan-311021 (Appellant) (Respondent) (Pan: Aabcc2435K) M/S Cheslind Textiles Vs. Dcit, Central Circle 31, Ltd. R.No. 319, Third Floor, (Merged With Rswm Ara Centre, E-2, Ltd.), Jhandewalan Extn., Bhilwara Tower A-12, New Delhi Sector-1, Noida, Ncr Noida (Pan: Aabcc2435K) (Appellant) (Respondent) (Pan: Aabcc2435K)

For Appellant: CA, S.S. NAGARFor Respondent: MS. MEENAKSHI DOHARE, CIT(DR)
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT, Vs. M/s RSWM Ltd. Room no. 343, 3rd floor, (formerly known as M/s ARA Centre, Jhandewalan Cheslind Textiles Ltd.) Extension, New Delhi – 55 Khari Gram, Gulabpura, Bhilwara, Rajasthan-311021 (Appellant) (Respondent) (PAN: AABCC2435K) M/S CHESLIND TEXTILES Vs. DCIT, CENTRAL CIRCLE 31, LTD. R.NO. 319, THIRD FLOOR, (MERGED WITH RSWM ARA CENTRE, E-2, LTD.), JHANDEWALAN EXTN., BHILWARA TOWER A-12, NEW DELHI SECTOR-1, NOIDA, NCR NOIDA (PAN: AABCC2435K) (Appellant) (Respond…

Independent and Public Spirited Media Foundation, Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result appeal of the assessee is dismissed

ITA 625/BANG/2023[Nill]Status: DisposedITAT Bangalore16 Jan 2026

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, AdvocateFor Respondent: Shri
Section 11Section 12Section 12ASection 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : NA M/s. Independent and Public Vs. The Principal Commissioner Spirited Media Foundation, of Income Tax (Central), No. 4/6, 1st Floor, Miller Road, Bengaluru. High Ground, Bengaluru –560052. PAN : AABTI413E APPELLANT RESPONDENT Appellant by : S/Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate Respondent by : Shri. Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 17.12.2025 Date of Pronouncement : 16.01.2026 O R D E R Per Prashan…

Assistant Commissioner of Income Tax, Circle-25(1), New Delhi vs. Vedanta Limited, New Delhi

Appeal is dismissed in above terms

ITA 3247/DEL/2025[2011-12]Status: DisposedITAT Delhi08 Jan 2026AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3247/Del/2025 : Asstt. Year : 2011-12 Acit, Vs Vedanta Ltd., 3Rd Floor, Core-6, Scope-7, Circle-25(1), New Delhi-110002 Lodhi Road, South Delhi, New Delhi-110003 (Appellant) (Respondent) Pan No. Aaccs7101B Assessee By : Sh. Gopi Chand, Ar Revenue By : Ms. Amish S. Gupt, Cit-Dr Date Of Hearing: 08.01.2026 Date Of Pronouncement: 08.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2011-12, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1074812498(1) Dated 21.03.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Gopi Chand, ARFor Respondent: Ms. Amish S. Gupt, CIT-DR
Section 143(3)

…hes jurisdiction. We wish to make it clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance. We further quote PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) deciding the very issue against the assessee. 5. We accordingly dismiss the Revenue’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand cond…

Income Tax Officer, Ward - 2 (1), Varanasi vs. Prominent Datamatics Marketing Pvt. Ltd., Varanasi

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

…I.T.A. No.135/VNS/2020 1 C.IO.No.04/VNS/2021 Assessment Year:2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.135/VNS/2020 Assessment Year: 2017-18 Income Tax Officer, Vs. Prominent Datamatics Marketing Ward-2(1), Pvt. Ltd., D-35/178, Jangambadi, Varanasi. Bangali Tola, Varanasi-221001 PAN:AAECP6265D (Appellant) (Respondent) C.O.No.04/VNS/2021 (in I.T.A. No.135/VNS/2020) Assessment Year: 2017-18 Prominent Datamatics Marketing Vs. Income Tax Officer, Pvt. Ltd., D-35/178, Jangambadi, Ward-2(1),…

Bharat T Chheda, Mumbai vs. Assessing Officer, Bkc Kautilya Bhavan

Appeal is dismissed in above terms

ITA 6325/DEL/2025[201819]Status: DisposedITAT Delhi26 Dec 2025
Section 143(3)

…e instant issue of territorial jurisdiction of various Benches as per “location of the office of the Assessing Officer” in para 4 thereof. We also deem it appropriate to refer to hon’ble apex court’s recent landmark decision in PCIT Vs. ABC Papers Ltd. (2022) 447 ITR 1 (SC), settling the issue that it is only the “situs” of the Assessing Officer framing assessment which forms the decisive factor for the purpose of determining territorial jurisdiction of hon’ble high court. 6. Needless to mention, we wish to clarify here that this Tribunal’s forgoing STANDING ORDER applicable with effect from 2 | P a g e 1st Novem…

Mayur Joitkumar Jain, Mumbai Central vs. Assistant Commissioner of Income Tax, Circle 20(2), Mumbai, Lal Baug

Appeal is dismissed in above terms

ITA 7571/DEL/2025[2017-2018]Status: DisposedITAT Delhi24 Dec 2025AY 2017-2018

Bench: Sh. Satbeer Singh Godaraita No. 7571/Del/2025 : Asstt. Year: 2017-18 Mayur Joitkumar Jain, Vs Acit, B-904, Pratiksha Tower, R. S. Circle-20(2), Nimkar Marg, Mumbai-400008 Mumbai-400012 (Appellant) (Respondent) Pan No. Aifpj1119G Assessee By: Sh. Akash Kumar, Ca Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 24.12.2025 Date Of Pronouncement: 24.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081304407(1) Dated 29.09.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Akash Kumar, CAFor Respondent: Sh. Amit Shukla, Sr. DR
Section 143(3)

…hes jurisdiction. We wish to make it clear here that not only para 4 of the said STANDING ORDER adopts “situs” of the location of the “office of the Assessing Officer” as the decisive factor in such an instance. We further quote PCIT Vs. ABC Paper Ltd. (2022) 447 ITR 1 (SC) deciding the very issue against the assessee. 5. We accordingly dismiss the assessee’s instant appeal for want of territorial jurisdiction of the Income Tax Appellate Tribunal, Delhi with liberty to be instituted afresh before the appropriate benches. It is made clear that delay in such a situation thereof; if any, as on date, shall stand con…

Deputy Commissioner of Income Tax, Central Circle-28, New Delhi vs. Jct Limited, New Delhi

In the result, the appeal for the revenue for the A

ITA 2146/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 144BSection 147Section 254

…the consequential assessment order passed pursuant to the order of the Tribunal and this assessment order was passed by the DCIT, Circle- 11(1), Kolkata. 4. In view of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. M/s. ABC Papers Limited (447 ITR 1) this appeal lies only before the ITAT Kolkata and not the Delhi Benches of the Tribunal. Thus, this appeal of revenue is liable to be dismissed since the ITAT, Delhi Benches is not appropriate forum to agitate this appeal. In these circumstances the appeal of the revenue for the A.Y.1999- 2000 in ITA No.2145/Del/2025 is dismissed in limine with li…

Deputy Commissioner of Income Tax, Central Circle-28, New Delhi, Delhi vs. Jct Limited, Delhi

In the result, the appeal for the revenue for the A

ITA 2145/DEL/2025[1999-00]Status: DisposedITAT Delhi19 Dec 2025AY 1999-00

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 144BSection 147Section 254

…the consequential assessment order passed pursuant to the order of the Tribunal and this assessment order was passed by the DCIT, Circle- 11(1), Kolkata. 4. In view of the decision of the Hon’ble Supreme Court in the case of PCIT Vs. M/s. ABC Papers Limited (447 ITR 1) this appeal lies only before the ITAT Kolkata and not the Delhi Benches of the Tribunal. Thus, this appeal of revenue is liable to be dismissed since the ITAT, Delhi Benches is not appropriate forum to agitate this appeal. In these circumstances the appeal of the revenue for the A.Y.1999- 2000 in ITA No.2145/Del/2025 is dismissed in limine with li…