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2004 (6) TMI 17 - HC - Income TaxJurisdiction of the High Court - This is an application under section 5 of the Limitation Act, 1963, for condonation of delay - assessment had reached finality before the learned Tribunal in another State, namely, Bombay – The assessment for the concerned previous year reached its finality in another State over which the Tribunal and the High Court of that State had jurisdiction - Held that this court cannot assume jurisdiction in respect of the matters reaching finality before the Tribunal in another State subject to the jurisdiction of the High Court of that State. - we grant liberty to the assessee to present the appeal before the jurisdictional High Court exercising jurisdiction over the Tribunal, which has passed the order appealed against
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