The Pr. Commissioner Of Income Tax, ... vs Tower Watson India Pvt. Ltd., Mumbai
2023 Latest Caselaw 20444 P&H

Punjab-Haryana High Court

The Pr. Commissioner Of Income Tax, ... vs Tower Watson India Pvt. Ltd., Mumbai on 24 November, 2023

Author: G.S.Sandhawalia

Bench: G.S.Sandhawalia

                                                   Neutral Citation No:=2023:PHHC:150034-DB




           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).

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Neutral Citation No:=2023:PHHC:150034-DB

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

Neutral Citation No:=2023:PHHC:150034-DB

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