By: Harshit Joshi
INTRODUCTION
An appeal was brought before the Supreme Court in which both the Delhi High Court and the Punjab & Haryana High Court refused to have territorial jurisdiction over the dispute due to a difference of opinion and dismissed the appeals filed before them. The Supreme Court solved the conundrum concerning the appellate jurisdiction of the High Courts under Section 260A of the Income Tax Act, 1961 (herein after ‘Acts’) in its judgment dated 18 August 2022 in the case of Pr. Commissioner of Income Tax-I, Chandigarh v. M/s. ABC Papers Limited. Another question that the