Sub Registrar, Khedbrahm,, ... vs The Dit(I&Ci),, Ahmedabad on 28 February, 2018
5. On hearing both the sides on this preliminary issue relating to
jurisdiction, we find the same is now decided by virtue of decision of the
Tribunal in the case of The Sub Registrar Haveli No.10, Pune Vs. DIT (I&CI),
Pune (supra) decided on 24-04-2018. For the sake of completeness, we
reproduce the finding given by the Tribunal here as under :