9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 351 - HC - Income TaxMaintainability 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.
Issues: Jurisdiction of the High Court
In this judgment, the primary issue revolves around the jurisdiction of the High Court to entertain an appeal related to the Union Territory of Daman. The appellant argued that as per section 269(vi) of the Income Tax Act, 1961, the High Court of Bombay has jurisdiction over matters concerning the Union Territories of Daman and Diu. The appellant contended that the appeal should be filed before the High Court of Bombay, not the Gujarat High Court. The respondent did not dispute this position, leading to the conclusion that the appeal is not maintainable before the Gujarat High Court due to lack of jurisdiction. The judgment delves into the legal provisions of Chapter XX of the Income Tax Act, 1961, specifically focusing on section 269, which defines the jurisdiction of the High Court concerning different Union Territories. Since the matter in question arises from the Union Territory of Daman, it falls within the jurisdiction of the High Court of Bombay as per section 269(iv) of the Act. Consequently, the Gujarat High Court ruled that the appeal is not maintainable before them and advised the appellant to approach the High Court of Bombay for further proceedings. Overall, the judgment emphasizes the importance of adhering to the statutory provisions defining the jurisdiction of High Courts in matters related to specific Union Territories. It highlights the significance of correctly identifying the appropriate forum for legal proceedings to ensure adherence to legal procedures and jurisdictional boundaries.
|
