https://www.taxtmi.com/caselaws?id=10070 The court addressed issues related to condonation of delay for an appeal under Section 260A of the Income-tax Act, 1961, against an order by the Appellate Tribunal at Mumbai. It clarified that the High Court's jurisdiction for appeals is defined by Section 269, corresponding to the State where the Appellate Tribunal operates. The judgment emphasized that the High Court cannot assume jurisdiction over matters finalized by a Tribunal in another State, highlighting the importance of jurisdictional propriety. The applicant was granted the liberty to present the appeal before the jurisdictional High Court within a specified timeframe. en-us Thu, 10 Jun 2004 00:00:00 +0530 Mon, 06 Jul 2009 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10070 The court addressed issues related to condonation of delay for an appeal under Section 260A of the Income-tax Act, 1961, against an order by the Appellate Tribunal at Mumbai. It clarified that the High Court's jurisdiction for appeals is defined by Section 269, corresponding to the State where the Appellate Tribunal operates. The judgment emphasized that the High Court cannot assume jurisdiction over matters finalized by a Tribunal in another State, highlighting the importance of jurisdictional propriety. The applicant was granted the liberty to present the appeal before the jurisdictional High Court within a specified timeframe. Case-Laws Income Tax Thu, 10 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10070