Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (8) TMI 38 - HIMACHAL PRADESH HIGH COURTAppeal - Whether the memorandum of appeal returned by the Delhi High Court for want of territorial jurisdiction presented as such to the Himachal Pradesh High Court is proper? - We hold that no properly constituted appeal has been filed in this court and the memo of appeal filed by the appellant in the Delhi High Court as has been filed by the appellant in this court on being returned to it cannot be a substitute and hence cannot be treated as an appeal filed in this court under section 260A of the Income-tax Act - In view of the dismissal of the main appeal, the present application shall stand dismissed.
|