Territorial jurisdiction defect rendered the income tax appeal not maintainable before the High Court.

An income tax appeal was held not maintainable because it was filed before a High Court lacking appellate or supervisory jurisdiction over the Tribunal order. The territorial and jurisdictional objection was sustained, and the appeal was dismissed on maintainability grounds.

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Issues: Whether the appeal against the Income Tax Appellate Tribunal order was maintainable before the High Court lacking appellate or supervisory jurisdiction.

Analysis: The appeal was found to have been filed before a High Court which did not have appellate or supervisory jurisdiction over the Tribunal order in question. On that basis, the office objection regarding territorial and jurisdictional maintainability was sustained.

Conclusion: The appeal was held to be not maintainable and was dismissed.

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