9911796707
TMI Blog2014 (3) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... 260A has to be understood in the light of the Section 269 quoted above, which provides that High Court means, in relation to any State, the High Court for that State. There can be no dispute that High Court in relation to the State of Karnataka, where the appellate tribunal is situated, which delivered the impugned judgment and order, is the High Court of that State. Under Section 260A, orders passed by the learned Appellate Tribunal are appealable to the High Court on a substantial question of law. Sub-section 1 of Section 100 of the Code of Civil Procedure, quoted above, permits a second appeal from every decree passed in appeal by any Court subordinate to the High Court, if the High Court is satisfied that the case involves a subst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fact, was heard. Today when the matter was taken up for further hearing, Mr. Bajoria, learned Senior Advocate appearing for the assessee-respondent, submitted that this Court has no jurisdiction to try and determine the appeal because the appeal is against an order passed by the Income Tax Appellate Tribunal, Bangalore. He submitted that in that case the appeal can be entertained only by the Karnataka High Court. He, in support of his submission, drew our attention to Section 260A of the Income Tax Act, which provides that an appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal. He then drew our attention to Section 269, which defines High Court, inter alia, as follows: Section 269. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e jurisdiction of an income-tax authority, it is also true that the jurisdiction of the High Court is determined by the situs of the Assessing Officer. When the Assessing Officer itself has been changed from one place to another, the High Court exercising jurisdiction in respect of the territory covered by the transferee Assessing Officer would be the one which would have jurisdiction to hear the appeal under Section 260A. Even in Ambica Industries (supra), a decision relied upon by the learned counsel for the respondent/assessee, it has been held that it would be the situs of the Assessing Officer and not the situs of the Tribunal which would have the determinative factor with regard to the jurisdiction of the High Court hearing an appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the rival submissions advanced by the learned advocates appearing for the parties and are of the opinion that the view expressed by this Court is preferable to that of the view expressed by the Delhi High Court. Section 260A provides that an appeal shall lie to the High Court from an order passed by the appellate tribunal. The appellate tribunals are located in every State except those cases where an appellate tribunal may have been entrusted with the jurisdiction of more than one State. The word High Court used in Section 260A has to be understood in the light of the Section 269 quoted above, which provides that High Court means, in relation to any State, the High Court for that State. There can be no dispute that High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal shall lie only before the Karnataka High Court and not before this Court. Considering the view we have taken, this appeal cannot be heard. Mr. Dudharia submitted that in that case an order should be passed in the same line as was done in the case of J.L. Morrison (supra) granting adequate opportunity to the appellant to present the appeal before the jurisdictional High Court. This prayer of Mr. Dudharia was not objected to by Mr. Bajoria. The appellant is as such granted liberty to present the appeal before the appropriate Court within six weeks from date. The time consumed in pursuing the appeal before this Court should be excluded under Section 14 of the Limitation Act because this Court also erred in admitting the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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