2020 (1) TMI 1541 - HC - Income Tax

High court Jurisdiction to entertain the appeal - HELD THAT - The tribunal, the order of which is appealed against, is located in New Delhi. Hence this Court has no jurisdiction to entertain the appeal. Accordingly on this technical point the appeal and the connected two applications are dismissed.

Summary

The Calcutta High Court dismissed the appeal (ITAT No. 123 of 2019) and two connected applications (GA No. 1602 of 2019 and GA No. 1603 of 2019) as the tribunal in New Delhi has jurisdiction. The Court did not consider the merits of the case.