Pr. Commissioner of Income Tax - I, Chandigarh vs. ABC Papers Ltd.
AIR 2022 SC 3905
12. Appeal to the High Court – Section 260A - Appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the AO who passed the assessment order is / was situatedThe Appellant, M/s. ABC Papers Ltd., a company engaged in the manufacture of writing and printing paper, filed its income tax returns for A.Y. 2008-09, before the AO, New Delhi, on 30th September, 2008. The Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, passed an assessment order dated 30th December, 2010.
Aggrieved by that order, the Assessee preferred an appeal to the Commissioner of Income Tax (Appeals) - IV, New Delhi, and by his order dated 16th February, 2012, the Commissioner allowed the appeal.
While the matter was pending appeal before the CIT (Appeals) - IV, New Delhi, a search operation u/s 132(1) of the Act was carried out on 4th May, 2011 at the office and factory of the Assessee in Chandigarh and certain places in the State of Punjab, by the Directorate of Income Tax (Investigation), Ludhiana. After the search operation, by an order dated 26th June, 2013 passed u/s 127 of the Act, the Commissioner of Income Tax (Central), Ludhiana, centralized the cases of the Assessee for the A.Ys. 2006- 07 to 2013-14 and transferred the same to Central Circle, Ghaziabad.
Against this appellate order
