https://www.taxtmi.com/caselaws?id=299544 An appeal under Section 260A of the Income-tax Act lies to the High Court for the State to which the Tribunal Bench belongs, because the appellate forum is fixed by the territorial connection of the Tribunal order and the definition of "High Court" in relation to that State. Where the impugned order was passed by the Bangalore Bench, the appropriate forum was the Karnataka High Court, not the Calcutta High Court, and the latter had no jurisdiction to entertain the appeal. Time spent before the wrong forum was directed to be considered under Section 14 of the Limitation Act, 1963. en-us Mon, 03 Mar 2014 00:00:00 +0530 Sun, 19 Dec 2021 09:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299544 An appeal under Section 260A of the Income-tax Act lies to the High Court for the State to which the Tribunal Bench belongs, because the appellate forum is fixed by the territorial connection of the Tribunal order and the definition of "High Court" in relation to that State. Where the impugned order was passed by the Bangalore Bench, the appropriate forum was the Karnataka High Court, not the Calcutta High Court, and the latter had no jurisdiction to entertain the appeal. Time spent before the wrong forum was directed to be considered under Section 14 of the Limitation Act, 1963. Case-Laws Income Tax Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299544