2015 (12) TMI 416

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..... High Court has no territorial jurisdiction to hear and decide the matter, irrespective of the fact that the impugned order of the Tribunal has been passed at Ahmedabad. We are neither condoning the delay nor admitting the appeal - Decided against assessee. - CIVIL APPLICATION (OJ) NO. 384 of 2015 In TAX APPEAL NO. 334 of 2015 With TAX APPEAL NO. 334 of 2015 - - - Dated:- 4-5-2015 - MR.VIJAY M .....

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..... ondoning the delay nor admitting the appeal and we are dismissing the OJ Civil Application for condonation of delay as well as the Tax Appeal, as not maintainable with liberty to the applicant - appellant to file a fresh appeal in Bombay High Court, which has territorial jurisdiction to conduct this matter. Thereby, the OJ Civil Application as well as the main Tax Appeal both are dismissed. - .....

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