PRINCIPAL COMMISSIONER OF INCOME TAX 1 MUMBAI & ANR vs MSPL LIMITED THROUGH ITS MANAGING DIRECTOR
Whether the President of ITAT could transfer appeals from Bangalore Bench to Mumbai Bench under Rule 4 of Income Tax Appellate Rules --- Held No, as jurisdiction of High Court for appeals against ITAT orders depends on location of Assessing Officer who passed assessment order, following precedent in ABC Papers Limited.
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