https://www.taxtmi.com/caselaws?id=47752 The High Court dismissed the appeal due to lack of territorial jurisdiction, clarifying that the location of the Appellate Tribunal did not confer jurisdiction. It emphasized interpreting "High Court" in Section 130 as the court supervising the original authority. The judgment distinguished between Article 226 and Article 227 powers, emphasizing the limited superintendence under Article 227. Comparisons with prior cases highlighted the inapplicability of Article 226 principles. en-us Thu, 02 Feb 2006 00:00:00 +0530 Fri, 30 Jul 2010 16:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47752 The High Court dismissed the appeal due to lack of territorial jurisdiction, clarifying that the location of the Appellate Tribunal did not confer jurisdiction. It emphasized interpreting "High Court" in Section 130 as the court supervising the original authority. The judgment distinguished between Article 226 and Article 227 powers, emphasizing the limited superintendence under Article 227. Comparisons with prior cases highlighted the inapplicability of Article 226 principles. Case-Laws Customs Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47752