2016 (2) TMI 351

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.... (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. This appeal has been admitted on the following substantial questions of law: "(1) Whether on the facts and in the circumstances of the case, Appellate Tribunal is justified in law in holding that the order of the Assessing Officer was neither erroneous nor prejudicial to the interest of revenue particularly when full and complete inquiry....

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....f Daman and Diu is the High Court of Bombay. It was submitted that therefore, the appeal would lie before the High Court of Bombay and this court has no jurisdiction to entertain this appeal. Reliance was placed upon an order dated 10.03.2014 passed by this court in Commissioner of Income Tax v. Cello Pens & Stationary Pvt. Ltd. rendered in Tax Appeal No.1661 of 2010 wherein, in a similar situatio....