Appellate jurisdiction over ITAT orders rejected where the impugned order was passed at Mumbai.

The High Court held that it had no appellate or supervisory jurisdiction to examine the correctness or legality of an order passed by the Income-tax Appellate Tribunal at Mumbai. On that jurisdictional ground, the office objection on maintainability was sustained, and the appeal was treated as not maintainable. The proceeding was therefore dismissed for want of maintainability, as the impugned order was not amenable to the High Court's scrutiny in the manner sought.

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Issues: Whether the appeal before the High Court was maintainable when the impugned order had been passed by the Income-tax Appellate Tribunal at Mumbai.

Analysis: The Court held that it did not possess appellate or supervisory jurisdiction over the impugned order for the purpose of examining its correctness and legality. The office objection on maintainability was sustained, and the appeal was treated as not maintainable.

Conclusion: The appeal was dismissed as not maintainable.

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