Ramesh Kumar Bagri v. Income Tax Officer, Ward 2(1) Faridabad
Income tax – Appeal – Maintainability / territorial jurisdiction ('citus')
Case brief
What is this about?
ITA 280-284/2026, Ramesh Kumar Bagri v. Income Tax Officer, Ward 2(1), Faridabad; maintainability and territorial jurisdiction (citus) of income tax appeal; citus as per seat of JAO; JAO at Faridabad; assessment by National Faceless Assessment Centre, Delhi; ITAT Delhi Bench order dated 29.08.2025; reliance on Pr. Commissioner Of Income Tax 1 vs M/S ABC Papers Limited (2022) 447 ITR 1 (SC); appeals not maintainable before Delhi High Court; liberty to file before High Court of Punjab & Haryana; disposed of 02.04.2026 by Dinesh Mehta and Vinod Kumar, JJ.
What did the court decide?
Liberty to the appellant to prefer appeal(s) before the High Court of Punjab & Haryana; appeals disposed of as not maintainable before the Delhi High Court. ¶20