NDLI: Pr. Commissioner of Income Tax – I, Chandigarh Vs. M/s. Abc Papers Limited

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	1961– ss.260A IncomeTax Act 127–
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case(s) Referred	Referred Case 0
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Disposed Off
Headnote	Income Tax Act, 1961– ss. 260A, 127– Appellate jurisdiction of the High Courts u/s. 260A against judgments of Income Tax Appellate Tribunals – Jurisdiction of the High Court consequent upon administrative order of transfer of a ‘case’ u/s. 127 from one Assessing Authority to another Assessing Officer located in a different State – Held: 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 u/s. 127, 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 u/s. 127 for the same assessment year(s) – 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. Precedent – Held: Binding nature of decisions of an appellate court established under a statute on subordinate courts and tribunals within the territorial jurisdiction of the State, is a larger principle involving consistency, certainty and judicial discipline, and it has a direct bearing on the rule of law – This ‘need for order’ and consistency in decision making must inform our interpretation of judicial remedies.
Judge	Hon'ble Mr. Justice Pamidighantam Sri Narasimha
Neutral Citation	2022 INSC 844
Petitioner	Pr. Commissioner Of Income Tax – I, Chandigarh
Respondent	M/s. Abc Papers Limited
SCR	[2022] 17 S.C.R. 1058
Judgement Date	2022-08-18
Case Number	4252

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