https://www.taxtmi.com/caselaws?id=219438 The High Court dismissed the appeal under Section 260-A of the Income Tax Act, 1961, due to lack of territorial jurisdiction. Emphasizing the importance of the location of the first court, the High Court held that the appeal should be filed in the High Court situated in the state where the first court is located. The decision highlights the significance of adhering to jurisdictional requirements for legal proceedings to ensure the proper administration of justice. en-us Wed, 05 Dec 2012 00:00:00 +0530 Thu, 13 Dec 2012 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219438 The High Court dismissed the appeal under Section 260-A of the Income Tax Act, 1961, due to lack of territorial jurisdiction. Emphasizing the importance of the location of the first court, the High Court held that the appeal should be filed in the High Court situated in the state where the first court is located. The decision highlights the significance of adhering to jurisdictional requirements for legal proceedings to ensure the proper administration of justice. Case-Laws Income Tax Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219438