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2016 (2) TMI 351 - GUJARAT HIGH COURTMaintainability of appeal - jurisdiction of the High Court - Held that:- Chapter XX of the Income Tax Act, 1961 makes provision for appeals and revision. Section 269 of the Act, inter alia, provides that for that Chapter, “High Court” means (vi) in relation to the Union Territories of Dadra and Nagar Haveli and Daman and Diu, the High Court of Bombay. Since this matter arises from Union Territory of Daman, in view of the provisions of section 269 (iv) of the Act, the same would fall within the jurisdiction of the High Court of Bombay and consequently, the appeal is not maintainable before this court.
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