High Court of Delhi · Procedural, interim and remand orders
Principal Commissioner of Income Tax, Delhi-1 v. M/s CNH Industrial (India) Pvt. Ltd.
ITA 535/2025 ·
Lack of territorial jurisdiction of the High Court of Delhi to entertain an appeal under Section 260A against an order dated 15.05.2023 passed by ITAT Bench 'K', Mumbai where the Assessing Officer was also situated in Mumbai, applying PCIT v. ABC Papers Ltd. (2022) 9 SCC 1.
1. FACTS OF THE CASE
The PCIT, Delhi-1 filed ITA 535/2025 under Section 260A for AY 2018-19 before the Delhi High Court challenging the order dated 15.05.2023 passed by the Income Tax Appellate Tribunal, Bench 'K', Mumbai.
2. DISCUSSION BY THE COURT
The Division Bench noted that both the Assessing Officer who framed the assessment and the bench of the ITAT (Bench 'K', Mumbai) that passed the impugned order dated 15.05.2023 were located in Mumbai. In light of the Supreme Court judgment in PCIT-I, Chandigarh v. ABC Papers Ltd. (2022) 9 SCC 1, appellate jurisdiction under Section 260A lies exclusively with the High Court within whose territorial jurisdiction the Assessing Officer is situated, rendering the appeal not maintainable before the Delhi High Court.
3. JUDICIAL DECISION
Disposing of the appeal as not maintainable before the Delhi High Court, the Bench granted liberty to the Revenue to file a fresh appeal within 60 days before the appropriate High Court.
4. OUTCOME
Assessee (Procedural dismissal) - Appeal disposed of for lack of territorial jurisdiction with 60 days' liberty to file before the Bombay High Court.
5. AKHB REVIEW POINT
Under ABC Papers Ltd. (2022) 9 SCC 1, an appeal under Section 260A lies exclusively before the High Court having territorial jurisdiction over the Assessing Officer who passed the assessment order.
Source and verification
2-page official High Court of Delhi judgment PDF (DLHC011282472024_1_2026-04-29.pdf, 108,973 bytes).
Original PDF: 2 pages · SHA-256: 02b3b4cff5be0f06ebd2eea2b5b2e2d8351c7d72f02181742f9591acc8256962
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Section 260A of the Income-tax Act, 1961 for AY 2018-19. Income-tax Act, 2025 equivalence is not verified.
Full 2-page primary judgment PDF text read and verified page-by-page. Follows PCIT-I, Chandigarh v. ABC Papers Ltd. (2022) 9 SCC 1 (SC).
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.