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2012 (12) TMI 453 - HC - Income TaxMaintenability of Appeal - Territorial jurisdiction of HC - Held that:- As decided by Supreme Court in AMBICA INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE [2007 (5) TMI 21 - SUPREME COURT OF INDIA] that High Court situated in the State where the first court is located should be considered to be the appropriate appellate authority. The original and appellate orders had been passed by the authorities situated at Delhi, therefore the Hon'ble Supreme Court had held that the Delhi High Court would have the jurisdiction to deal with the matter. The present appeal is not maintainable in this Court.
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