https://www.taxtmi.com/caselaws?id=16044 The High Court clarified that the jurisdiction to file a reference application under section 256(2) of the Income-tax Act is limited to the High Court within the jurisdiction of the Appellate Tribunal. In this case, the application filed in the Andhra Pradesh High Court was dismissed for lack of territorial jurisdiction, as the Mumbai D-Bench of the Income-tax Appellate Tribunal was located in Bombay. The court emphasized that the Explanation to section 127 does not allow for such transfers between High Courts, leading to incongruous results. Consequently, the reference application was deemed not maintainable and dismissed. en-us Tue, 08 Jun 1999 00:00:00 +0530 Mon, 31 Aug 2009 16:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16044 The High Court clarified that the jurisdiction to file a reference application under section 256(2) of the Income-tax Act is limited to the High Court within the jurisdiction of the Appellate Tribunal. In this case, the application filed in the Andhra Pradesh High Court was dismissed for lack of territorial jurisdiction, as the Mumbai D-Bench of the Income-tax Appellate Tribunal was located in Bombay. The court emphasized that the Explanation to section 127 does not allow for such transfers between High Courts, leading to incongruous results. Consequently, the reference application was deemed not maintainable and dismissed. Case-Laws Income Tax Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16044