2020 (2) TMI 161 - HC - Income Tax

Maintainability of appeal at High Court of Karnataka, Bengaluru - order in ITA passed by Income Tax Appellate Tribunal at Ahmedabad - HELD THAT - Revenue has called in question passed by the Income Tax Appellate Tribunal A Bench, Ahmedabad 2019 (1) TMI 1594 - ITAT AHMEDABAD for the assessment year 2008-2009. As this Court does not possess appellate jurisdiction as well as supervisory jurisdiction, examining the correctness and legality of the order passed by ITAT does not arise. Office objection is sustained. Appeal is held as not maintainable and accordingly dismissed as not maintainable. Registry is directed to return the certified copy of order passed by ITAT on same being substituted by photocopy and appellants would be at liberty to file fresh appeal before the jurisdictional High Court within an outer limit of eight (8) weeks from today.

Summary

The High Court of Karnataka dismissed the appeal as not maintainable because it lacked jurisdiction over the case. The appellants were directed to file a fresh appeal before the jurisdictional High Court within eight weeks, and the time spent in the current court would not count towards the limitation period.