IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income-tax Appeal No. 225 of 2007 Date of decision: 8.12.2010 Commissioner of Income Tax, Faridabad ...Appellant Versus M/s Motorola India Pvt. Ltd. ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Ms. Urvashi Dhugga, Advocate for the appellant. Ms. Radhika Suri, Advocate for the respondent. **** ADARSH KUMAR GOEL, J ( Oral) . This appeal has been preferred under Section 260-A of Income Tax Act, 1961 by the revenue against order dated 22.9.2006 of the Income Tax Appellate Tribunal, Bangalore Bench-A, passed in ITA No.911/BANG/03 in respect of assessment year 1996-97. Learned counsel for the assessee points out that in case of the assessee itself (IT appeal Nos.44 & 45 of 2005 (Commissioner of Income Tax Vs. Motorola India Ltd) decided on 3.10.2007, it was held that this Court has no territorial jurisdiction when orders of the assessing officer, CIT(A) and the Tribunal were out side the jurisdiction of this Court i.e. at Bangalore. Learned counsel for the revenue is unable to dispute the applicability of the judgment relied upon on behalf of the assessee. In view of the above, we dispose of this appeal in the same terms. (Adarsh Kumar Goel) Judge December 08,2010 (Ajay Kumar Mittal) Pka Judge