TMI Blog2003 (8) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... esent application shall stand dismissed. - - - - - Dated:- 21-8-2003 - Judge(s) : V. K. GUPTA., KULDIP CHAND SOOD. JUDGMENT The judgment of the court was delivered by V. K. GUPTA C. J.-An order dated January 28, 2003, passed by the Income-tax Appellate Tribunal, Chandigarh Bench "B", in I. T. A. Nos. 626 and 627 Chandigarh of 1997, assessment years 1992-93 and 1993-94, was challenged before the Delhi High Court by filing an appeal under section 260A of the Income-tax Act, 1961, being I. T. A. No. 242 of 2003. When I. T. A. No. 242 of 2003 came up for consideration on July 23, 2003, a Division Bench of the Delhi High Court by referring to the submissions made by learned counsel for the appellant that the Delhi High Court did not h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act and, therefore, it was permissible for the appellant to have adopted the aforesaid course of action. Sub-section (7) of section 260A of Income-tax Act reads thus: "Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section." What is abundantly clear by a bare reading of sub-section (7) is that the provisions of the Code of Civil Procedure "relating to appeals to the High Court" alone have been made applicable to the appeals filed under section 260A (supra). In the entire Code of Civil Procedure, the only provision relating to the "return" is the one for the "return of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as far as this court is concerned, it was obligatory and incumbent upon the applicant-appellant to have filed a proper appeal in terms of section 260A of the Income-tax Act in a proper format as is applicable to this court (the appeal properly being addressed to this court), and that, therefore, the requirement of law would not be deemed to be satisfied by the appellant by merely handing over to this court the original memo of appeal as was filed by the appellant in the Delhi High Court and as was returned to the appellant. The purport of making the aforesaid observations is also not to comment upon the order passed by the Delhi High Court on July 23, 2003, at all. We are concerned only with the act of the appellant in filing a proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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