https://www.taxtmi.com/caselaws?id=238628 Territorial jurisdiction for income-tax appeals may be determined by the place where the impugned appellate order is made, because an appeal can be treated as an extension of the original suit for forum and venue purposes. Applying civil procedure principles on place of suing, jurisdiction follows the place where the cause of action arises wholly or in part. Since the Tribunal's orders were passed within the High Court's territorial limits, the cause of action arose there and the High Court had territorial jurisdiction to entertain the appeals. The appeals were therefore maintainable on jurisdictional grounds, although they ultimately failed and were dismissed on the substantive issues already decided earlier. en-us Wed, 29 May 2013 00:00:00 +0530 Mon, 28 Oct 2013 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238628 Territorial jurisdiction for income-tax appeals may be determined by the place where the impugned appellate order is made, because an appeal can be treated as an extension of the original suit for forum and venue purposes. Applying civil procedure principles on place of suing, jurisdiction follows the place where the cause of action arises wholly or in part. Since the Tribunal's orders were passed within the High Court's territorial limits, the cause of action arose there and the High Court had territorial jurisdiction to entertain the appeals. The appeals were therefore maintainable on jurisdictional grounds, although they ultimately failed and were dismissed on the substantive issues already decided earlier. Case-Laws Income Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238628