2008 (1) TMI 589

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....red by Satish Kumar Mittal J.- The Department has filed this appeal against the order dated February 14, 2006, passed by the Income-tax Appellate Tribunal, Bench "A" Chennai, in I. T. A. No. 66/Mds/2002, titled as the Deputy CIT v. Investment Trust of India Ltd. pertaining to the assessment year 1998-99. 2. In this appeal, not only the order was passed by the Chennai Bench of the Income-tax ....

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....r, the assessee has shifted its registered office from the jurisdiction of the Madras High Court to the jurisdiction of this court. Section 269 of the Income-tax Act, 1961, which falls under Chapter XX, dealing with appeals and revisions, provides that in this Chapter, "High Court" means (i) in relation to any State the High Court for that State. A similar question came up for consideration before....

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....efore this court in I. T. A. No. 44 of 2005, titled as CIT v. Motorola India Ltd., which was decided by a Division Bench of this court on October 3, 2007, ([2010] 326 ITR 156 (P&H)), wherein it was held as under (page 161) : "We have thoughtfully considered the submissions made by the learned counsel for the parties and have also gone through the judgments and notifications on which reliance ha....