Dismissed
Principal Commissioner of Income Tax, Delhi (Central) v. Mr. Ashish Kumar Chaurasia (Huf)
Delhi HCITA/168/2022
Case brief
AI extract
What is this about?
Income-tax appeal dismissed because the jurisdictional Assessing Officer is seated at Kanpur, Uttar Pradesh. Following the Supreme Court decision in Commissioner of Income Tax vs ABC Papers Ltd., the court held it unable to continue the appeal and granted eight weeks to approach the concerned High Court.
What did the court decide?
Appeal dismissed with liberty to appellant to approach the jurisdictional High Court, with eight weeks' time granted to do so.