HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW INCOME TAX APPEAL No. - 19 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE AMITABH KUMAR RAI, J. 1. We have heard Sri Kushagra Dikshit, learned counsel for the appellant. 2. This appeal has been filed with the following main prayers:- "I. To allow the present appeal and to set aside the order dated 13.06.2025 passed by the Ld. Income Tax Appellate Tribunal, Delhi Bench ‘E’ in ITA No. 2361/Del/2023. Annexure No.1." 3. Sri Kushagra Dikshit, learned counsel for the appellant says that this appeal may be dismissed for want of territorial jurisdiction giving liberty to the appellant to approach this Court at Allahabad for the same cause of action. 4. Accordingly, this writ petition is dismissed for want of territorial jurisdiction with liberty to the appellant to approach this Court at Allahabad for the same cause of action. December 8, 2025 Darpan Sharma Versus Counsel for Appellant(s) : Kushagra Dikshit, Neerav Chitravanshi Counsel for Respondent(s) : (Amitabh Kumar Rai,J.) (Mrs. Sangeeta Chandra,J.) Assistant Commissioner Of Income Tax , Central Circle Moradabad .....Appellant(s) M/S Vision Exports, Faridpur Thru Authorized Person .....Respondent(s) Digitally signed by :- DARPAN SHARMA High Court of Judicature at Allahabad, Lucknow Bench