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TMI Blog2016 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - TAX APPEAL NO. 872 of 2008 - - - Dated:- 1-2-2016 - MS. HARSHA DEVANI AND MR. G.R.U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer not to make the addition on both issues was one of the possible views ? 2. Mr. R. K. Patel, learned advocate for the appellant drew the attention of the court to the assessment order as well as the cause title of the appeal to point out that the respondentassessee is based at Daman and hence, the matter relates to the Union Territories of Diu and Daman. Reference was made to the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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