2016 (5) TMI 507

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..... ations in the State of Orissa, the Commissionerate at Bilaspur, Chhattisgarh has no jurisdiction to assess the petitioner once again for its operations in the State of Orissa - Held that:- the petitioner having raised the issue of jurisdiction and also for the reason that if the petitioner is coerced to pay tax for its operations in the State of Orissa twice, it may amount to double taxation, this .....

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..... this Court to Para 6.1.4 of the impugned order in support of his above submission and to agitate that the Assessing Authority has not all considered the objection to the territorial jurisdiction on the ground that the petitioner having submitted the relevant documents, the petitioner is deemed to have waived the objection regarding territorial jurisdiction. 3. Mr. Sharma, learned counsel for .....

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