Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bleincome Tax Officer, Zoyieb Ali Ward-1 170 A, Green Park Lane Bye Pass, Near Jamkash, Srinagar Kapurthala Pan:Akapa2889F Shri Rohit Kapoor, Advocate & Assessee By Shri V.S. Aggarwal, Itp Shri Charan Dass, Sr. Dr Revenue By 23.09.2025. Date Of Hearing Date Of Pronouncement /A // .2025. Order Dr. Mitha Lal Meena, A.M.:

condone the short delay 49 days and admit the appeal. 4. The Legal issue raised by the appellant by via of additional ground pertaining to validity of territorial jurisdiction has no merits as the appellant assessee was required to raise the objection of the territory adjudication within one month of the issue of notice as per provisions of section 124