https://www.taxtmi.com/caselaws?id=400363 The case focused on the jurisdiction of the High Court over the Income Tax Appellate Tribunal's order. The court determined that jurisdiction should be based on where the initial assessment and primary adjudication occurred, following the precedent set in Ambica Industries. As both the Assessee and the Income Tax authorities were in Karnataka, and the primary order originated from Karnataka, the Karnataka High Court was deemed to have jurisdiction. Consequently, the Bombay High Court held that it lacked jurisdiction to entertain the appeal and returned the Tax Appeal for presentation to the appropriate High Court if desired, without any order on costs. en-us Tue, 27 Oct 2020 00:00:00 +0530 Thu, 24 Dec 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400363 The case focused on the jurisdiction of the High Court over the Income Tax Appellate Tribunal's order. The court determined that jurisdiction should be based on where the initial assessment and primary adjudication occurred, following the precedent set in Ambica Industries. As both the Assessee and the Income Tax authorities were in Karnataka, and the primary order originated from Karnataka, the Karnataka High Court was deemed to have jurisdiction. Consequently, the Bombay High Court held that it lacked jurisdiction to entertain the appeal and returned the Tax Appeal for presentation to the appropriate High Court if desired, without any order on costs. Case-Laws Income Tax Tue, 27 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400363