ITA No.1207/Ahd/2025 & five Others

Parties Involved

Facts Summary

The appeals were filed by the Revenue against the separate orders of the Commissioner of Income Tax (Appeals), Surat. The appeals relate to assessment years 2014-15, 2013-14, and 2011-12. The appellant, Ashokbhai Jagubhai Kheni, challenged the quantum additions and penalties levied by the Assessing Officer under sections 271D and 271E of the Income Tax Act, 1961. The appellant argued that the appeals should have been filed before the ITAT Surat Bench due to the territorial jurisdiction. The Revenue, however, argued that the appeals were rightly filed before the Ahmedabad Benches as the case records were transferred to the jurisdiction of Dy.CIT, Central Circle-1(3), Ahmedabad.…

Legal Issues

• 1. Territorial jurisdiction to adjudicate the appeals

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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