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2020 (11) TMI 118 - HC - Income TaxHigh court territorial jurisdiction to entertain the appeal - Income Tax Appellate Tribunal exercises its jurisdiction over more than one state, though it is located in one of those states - Which High Court should have the jurisdiction to rule on the Tribunal's order? - Is it the High Court in whose territorial jurisdiction that Tribunal is located? - HELD THAT:- Mere physical location of an inter-state Tribunal cannot be determinative of the High Court's jurisdiction for an aggrieved party to challenge that Tribunal's order. Here, the Assessee is located in Karnataka, so are the Income Tax authorities. The primary order, too, emanated from Karnataka; so was the first appellate order. All challenges, including the appeal before the Tribunal, were in continuation of that primary adjudication or consideration before the Assessment Officer at Belgaum, Karnataka. Therefore, Ambica Industries applies on all fours. This Court has no jurisdiction to entertain this Appeal. As a result, we return the Tax Appeal, to be presented to the jurisdictional High Court if the appellant desires
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