https://www.taxtmi.com/caselaws?id=416019 The High Court held that it lacked jurisdiction under Section 260A of the Income Tax Act to entertain appeals challenging orders from the Delhi Tribunal. Citing previous decisions, the Court emphasized that the High Court of Calcutta cannot exercise jurisdiction over orders from a Tribunal outside its territory. The appeals were deemed time-barred and were rejected, with the revenue given the option to file before the appropriate High Court. The judgment underscored the importance of adhering to legal principles and avoiding jurisdictional anomalies in the judicial system. en-us Mon, 13 Dec 2021 00:00:00 +0530 Sun, 19 Dec 2021 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416019 The High Court held that it lacked jurisdiction under Section 260A of the Income Tax Act to entertain appeals challenging orders from the Delhi Tribunal. Citing previous decisions, the Court emphasized that the High Court of Calcutta cannot exercise jurisdiction over orders from a Tribunal outside its territory. The appeals were deemed time-barred and were rejected, with the revenue given the option to file before the appropriate High Court. The judgment underscored the importance of adhering to legal principles and avoiding jurisdictional anomalies in the judicial system. Case-Laws Income Tax Mon, 13 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416019