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TMI Blog2013 (10) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals – Moreover, Orders have been passed within the local limits of the territorial jurisdiction of this court and, hence, this court has the jurisdiction to try the appeals. Since these appeals stand on the same footing as do other appeals, which we have dismissed by the judgment in CITv. Meghalaya Steels Ltd. [2013 (7) TMI 175 - GAUHATI HIGH COURT] - Appeals dismissed - Decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Opposing the submissions made by the appellants, Mr. R. P. Agarwalla, learned senior counsel, submits that since the impugned orders of the learned Tribunal have given rise to this set of appeals and not the orders passed by the Assessing Officers, the cause of action, in the present set of appeals, is, admittedly, the impugned orders passed by the learned Tribunal and since these orders have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efendants reside or where the cause of action, wholly or in part, arises. An appeal, such as, the present ones, is nothing, but an extension of suit. Hence, a place, where the cause of action, wholly or in part, arises, is the legal venue for institution of an appeal under the Act. In the cases at hand, the orders impugned are the orders, which have been passed by the learned Tribunal and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same footing as do other appeals, which we have dismissed by the judgment and the order dated May 29, 2013, passed in I. T. A. Nos. 7 of 2010 and 16 of 2011-since reported in CITv. Meghalaya Steels Ltd. [2013] 356 ITR 235 (Gauhati), we conclude and hold that these appeals, too, must fail. In the result and for the reasons discussed above, these appeals fail and the same shall accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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