Supreme Court · 2022 INSC 844 · Decided 18 August 2022
PR. Commissioner of Income Tax – I, Chandigarh v. M/S. Abc Papers Limited
- Court
- Supreme Court of India
- Citation
- 2022 INSC 844 · [2022] 17 S.C.R. 1058
- Case number
- CIVIL APPEAL No. 4252/2022
- Decided
- 18 August 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, PAMIDIGHANTAM SRI NARASIMHA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 260A
Headnote
COURT REPORTS [2022] 17 S.C.R. [2022] 17 S.C.R. 1058 1058 PR. COMMISSIONER OF INCOME TAX - I, CHANDIGARH v. M/S. ABC PAPERS LIMITED (Civil Appeal No. 4252 of 2022) AUGUST 18, 2022 [UDAY UMESH LALIT, S. RAVINDRA BHAT AND PAMIDIGHANTAM SRI NARASIMHA JJ.] IncomeTax Act, 1961- ss.260A, transfer of a 'case' u/s.127from 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
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