B L Goyal v. The Commissioner Of Customs, Indore

$~15 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 12/2021 & CM APPL. 9230/2021 (Stay) B L GOYAL .....Appellant Through:

Mr. Abhishek Rastogi, Ms.

Garima Gupta, Advs.

versus THE COMMISSIONER OF CUSTOMS, INDORE .....Respondent Through:

Mr. Harpreet Singh, SSC.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 11.07.2024

O R D E R

Undisputedly, the Jurisdictional Assessing Officer of the appellant is seated at Madhya Pradesh.

In view of the above, and following the decision of the Supreme Court in Principal Commissioner of Income Tax-I, Chandigarh vs. ABC Papers Ltd. [(2022) 9 SCC 1], we dismiss the instant appeal with rights reserved to the appellant to approach the Jurisdictional High Court.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

JULY 11, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/07/2024 at 11:58:57