https://www.taxtmi.com/caselaws?id=11621 The High Court determined that it lacked territorial jurisdiction over an appeal filed under section 260A of the Income-tax Act in the Delhi High Court. The appellant's submission regarding the applicability of the Code of Civil Procedure to such appeals was rejected, leading to the dismissal of the appeal filed in the Himachal Pradesh High Court. The court concluded that the filing of the original memo of appeal from the Delhi High Court did not constitute a valid appeal under section 260A. Consequently, the appellant was given the opportunity to file a properly constituted appeal in the Himachal Pradesh High Court, if advised, along with an application for condonation of delay if necessary. en-us Thu, 21 Aug 2003 00:00:00 +0530 Wed, 03 Feb 2010 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11621 The High Court determined that it lacked territorial jurisdiction over an appeal filed under section 260A of the Income-tax Act in the Delhi High Court. The appellant's submission regarding the applicability of the Code of Civil Procedure to such appeals was rejected, leading to the dismissal of the appeal filed in the Himachal Pradesh High Court. The court concluded that the filing of the original memo of appeal from the Delhi High Court did not constitute a valid appeal under section 260A. Consequently, the appellant was given the opportunity to file a properly constituted appeal in the Himachal Pradesh High Court, if advised, along with an application for condonation of delay if necessary. Case-Laws Income Tax Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11621