2013 (10) TMI 1083

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....same as in I. T. A. Nos. 7 of 2010 and 16 of 2011. Hence, our decision, rendered in I. T. A. Nos. 7 of 2010 and 16 of 2011, on May 29, 2013-since reported in CIT v. Meghalaya Steels Ltd. [2013] 356 ITR 235 (Gauhati), disallowing the appeals, would be the decision in the present set of appeals too. It has, however, been pointed by the learned Additional Solicitor General that the orders, which w....

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....ore us, what needs to be borne in mind is that the present set of appeals is governed, in spirit, by the principles embodied in the Code of Civil Procedure, 1908 (hereinafter referred to as "the CPC"). Sections 15 to 20 of the Code of Civil Procedure prescribe the place of suing. Sections 16, 17 and 18 deal with the place of suing so far as immovable properties are concerned, while section 19 d....

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.... been passed by the Tribunal situated within the territorial limits of the jurisdiction of this court, this court does have the jurisdiction to try the appeals. We may, however, hasten to add that this conclusion, which we have reached, is not on the situs of the Tribunal, but on the fact that the orders, impugned in this set of appeals, have been passed within the local limits of the territorial ....