PR. COMMISSIONER OF INCOME TAX 1 vs M/S ABC PAPERS LIMITED

The Supreme Court addressed the appellate jurisdiction of High Courts under Section 260A of the Income Tax Act concerning appeals against judgments of Income Tax Appellate Tribunals. The court clarified that the appropriate High Court for filing such appeals is determined by the location of the Assessing Authority. Additionally, the court examined the implications of transferring a case under Section 127 of the Act to an Assessing Officer in a different state, reaffirming the precedent set by the Delhi High Court in Seth Banarsi Dass Gupta v. Commissioner of Income Tax.