PCIT v. Sungard Solutions (I) (P.) Ltd. (2019) 415 ITR 294 / 263 Taxman 277/ 176 DTR 57 (Bom.)(HC)

S. 260A : Appeal-High Court–Jurisdiction-Appeal against order of Appellate Tribunal, Bangalore could only be filed before Karnataka High Court and not at Bombay High Court- Seat of Assessing Officer would not decide jurisdiction of High Court at time of appeal. [S. 269]

Dismissing the appeal of the revenue the Court held that Appeal against order of Appellate Tribunal, Bangalore could only be filed before Karnataka High Court and not at Bombay High Court. Seat of Assessing Officer would not decide jurisdiction of High Court at time of appeal Whether appeal from order of Tribunal is to be filed to High Court which exercises jurisdiction over seat of Tribunal. (AY. 2008 09)