# INCOME TAX APPEAL No. 5 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-01-31
Citation: INCOME TAX APPEAL No. 5 of 2025 at Allahabad
Petitioner: INCOME TAX APPEAL No. 5 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=19559)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:14607-DB Chief Justice's Court Case :- INCOME TAX APPEAL No. - 5 of 2025 Appellant :- Principal Commissioner of Income Tax Central Kanpur and another Respondent :- M/s Montage Enterprises Pvt. Ltd. Counsel for Appellant :- Ashish Agrawal Counsel for Respondent :- Niraj Kumar Singh Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This appeal, at the instance of the Department, has been filed against the order passed by the Income Tax Appellate Tribunal, Delhi. 2. A preliminary objection was raised on behalf of the respondent pertaining to territorial jurisdiction of this Court to entertain the present appeal. Submissions were made that the Assessing Authority, in the present case is situated at Delhi and therefore, in view of judgment in Principal Commissioner, Income Tax Vs. ABC Papers Ltd. : (2022) 289 Taxman 150, the appeal against the decision of ITAT can only lie before the High Court at Delhi. 3. Learned counsel for the appellants, on instructions, seeks withdrawal of the present appeal, in view of the objection raised pertaining to the territorial jurisdiction of this Court with liberty to file the same before the jurisdictional 

https://niyam.ai/judgements/high-court/2025/january/income-tax-appeal-no-5-of-2025-at-allahabad