The Assessing Officer, Belgaum, reopened the assessment. Commissioner (Appeals), Bangalore decided the appeal. Panji Bench of the Tribunal decided the matter in favour of the assessee. Department has filed an appeal before the Bombay High Court. Dismissing the petition the Court held that the assessee was located in Karnataka, and so were the Income-tax authorities. The primary order, too, emanated from Karnataka; so did the first appellate order. All challenges, including the appeal before the Tribunal, were in continuation of that primary adjudication or consideration before the Assessing Officer at Belgaum, Karnataka. The Bombay High Court had no jurisdiction to entertain the appeal. Relied on Ambica Industries v. CCE AIR 2007 SC 1812/ (2009) 20 VST 1 ( SC) (AY.2008-09)
CIT v. MD Waddar and Co. (2020) 429 ITR 451/317 CTR 713/196 DTR 33 /(2021 ) 277 Taxman 558 (Bom.)(HC)
S. 260A : Appeal-High Court-Territorial Jurisdiction of High Court- Precedent-Assessed in Karnataka-Appeal decided by Mumbai Tribunal-Bombay High Court has no jurisdiction to decide the appeal. [S. 147, 148, Art. 142, 226, 227]