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2019 (3) TMI 676 - HC - Income TaxTerritorial jurisdiction of the High Court - Subsequent to passing order of Tribunal, an order was passed u/s 127 to transfer assessee's case from an AO at Banglore to an AO at Pune - appropriate High Court for purpose of appeal under Section 260A - HELD THAT:- On interpretation of Section 127 of the Act, it held that it has nothing to do with the territorial jurisdiction of the High Court as it only deals with the transfer of assessee's case from one Assessing Officer to another Assessing Officer. Similarly, the Calcutta High Court J.L. Morrioson (I) Ltd [2004 (6) TMI 17 - CALCUTTA HIGH COURT] has on application of section 260-A and 269 of the Act held that the High Court where the Tribunal is seated will be the appropriate High Court for purpose of appeal under Section 260A. Both these orders deal with the issue which arise in this appeal i.e which Court would have jurisdiction to entertain the appeal from the order of the Tribunal passed in Banglore whether the Bombay High Court or Karnataka High Court. In similar situation, both the Courts have held that it would be the Court which exercises jurisdiction over the seat of the Tribunal which passed the order which would have jurisdiction. Our view is in consonance with the views of the Hon'ble Punjab & Haryana High Court in Motorola [2007 (10) TMI 384 - PUNJAB & HARYANA HIGH COURT] and JL. MORRISON (INDIA) LTD. [2004 (6) TMI 17 - CALCUTTA HIGH COURT] Therefore, in the present facts, we uphold the preliminary objections of the respondent. We hold that this Court does not have jurisdiction to entertain appeals under Section 260A of the Act in respect of order dated 30th July, 2015 passed by the Bangalore bench of the Tribunal. Thus, this appeal is not maintainable before this Court.
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