Tax appeal dismissed for jurisdictional issues as respondent located in different jurisdiction. Revenue directed to seek appropriate remedies.

The Gujarat HC dismissed the tax appeal due to jurisdictional issues, as the respondent-assessee was located in Daman under the Bombay HC's jurisdiction as per Section 269 of the Income Tax Act, 1961. The revenue was directed to seek remedies before the appropriate forum.

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The Gujarat High Court dismissed the tax appeal as the respondent-assessee was situated in Daman, which falls under the jurisdiction of the Bombay High Court as per Section 269 of the Income Tax Act, 1961. The revenue is advised to pursue its remedies before the appropriate forum.

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