The jurisdiction of a High Court is not dependent on the location of the ITAT as one Bench of may exercises jurisdiction over other states.
Benches of ITAT are constituted to exercise jurisdiction over more than one states and most of the states having a separate High court question arises in some of the cases that which is the appropriate High court for filing appeals u/s 260A of the act?
Like an order by Delhi ITAT for jurisdiction of Panipat. The AO of panipat had passed assessment order in that case.
1. What should be the appropriate High court whether Delhi High court or Punjab & Haryana High court ?
2. Whether it is dependent on concerned ITAT i.e. Delhi or concerned AO i.e. Panipat?
It was held by Apex court as follows in the case of Pr.CIT vs M/s ABC papers Ltd (CIVIL APPEAL NO. 4252 OF 2022)- SC, as under:
”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).”
“However, we are reiterating for clarity and certainty that the jurisdiction of a High Court is not dependent on the location of the ITAT, as sometimes a Bench of the ITAT exercises jurisdiction over plurality of states.”
(Attached case law + ITAT Juridiction)
The copy of the order is as under:
