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https://www.scconline.com/blog/post/2022/08/25/appropriate-high-court-itat-appeal-under-section-260a-income-tax-act-where-assessing-officer-situated-supreme-court-legal-research-tax-law-news/
Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court
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