High Court of Jammu & Kashmir and Ladakh · Judgments and reasoned final orders
Principal Commissioner of Income Tax, Raj Bagh, Srinagar v. M/s. Jay Ambey Aromatics
ITA No. 2/2024 c/w ITA Nos. 3/2024, 4/2024, 5/2024, 6/2024, 7/2024 & 8/2024 ·
Territorial jurisdiction of High Court under section 260A: where assessment orders were passed by the Assessing Officer at New Delhi, appeals lie only before the Delhi High Court under PCIT v. ABC Papers Ltd.; batch of 7 Revenue appeals returned for presentation before the competent High Court.
1. FACTS OF THE CASE
The Principal Commissioner of Income Tax, Srinagar preferred seven connected appeals (ITA Nos. 2/2024 to 8/2024) under section 260A against M/s. Jay Ambey Aromatics. The respondent raised a preliminary objection to maintainability on the ground that the underlying assessment orders had been passed by the Assessing Officer at New Delhi.
2. DISCUSSION BY THE COURT
Applying paragraph 33 of the Supreme Court's decision in PCIT v. ABC Papers Ltd. ([2022] 141 taxmann.com 332 (SC)), the Division Bench held that an appeal under section 260A against a decision of the ITAT lies exclusively before the High Court within whose territorial jurisdiction the Assessing Officer who passed the assessment order is situated.
3. JUDICIAL DECISION
Holding that the High Court of Jammu & Kashmir and Ladakh lacked territorial jurisdiction, the Division Bench returned ITA Nos. 2/2024 to 8/2024 to the appellant Revenue for filing before the High Court having jurisdiction over the Assessing Officer.
4. OUTCOME
Assessee (on preliminary objection) - Appeals returned to the Revenue for lack of territorial jurisdiction to be filed before the High Court having jurisdiction over the Assessing Officer at New Delhi.
5. AKHB REVIEW POINT
AKHB analysis: under ABC Papers Ltd., section 260A appellate venue is anchored strictly to the situs of the Assessing Officer who passed the assessment order, regardless of the taxpayer's industrial location or current administrative charge.
Source and verification
2-page official High Court of Jammu & Kashmir and Ladakh judgment PDF (20250428_JKHC020006812024.pdf).
Original PDF: 2 pages · SHA-256: 0f8403183478ff96500afeab442412d3d217c8960c41f7bd6ad5c7d098c18f5f
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Applies section 260A of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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