2004 (6) TMI 17

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y objection has been raised by Mr. J.P. Khaitan that the order was passed by the learned Tribunal at Bombay subject to the jurisdiction of the Bombay High Court. The assessment for the concerned previous year reached its finality in another State over which the Tribunal and the High Court of that State had jurisdiction. The jurisdiction of this court cannot be stretched to the Tribunal in another ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the jurisdiction of the Tribunal of this State and the jurisdiction of this High Court. Therefore, at the present moment, it is open to the assessee to approach this High Court. The decision of any High Court in a particular case is binding on the Tribunal irrespective of the area in which it operates. Therefore, this court has jurisdiction since the right of the assessee is being affected wit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Court for the purpose of Chapter XX to mean "in relation to any State the High Court for that State". Therefore, when the Appellate Tribunal at Mumbai disposes of the appeal, the appeal under section 260A in Chapter XX would lie to the High Court as defined in section 269 at Bombay being the High Court of that State, the Appellate Tribunal within the jurisdiction of which or of that State passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a judicial anomaly with regard to precedence though the order passed by this court would be binding upon the Tribunal of another State. This would create an anomalous situation with regard to pure question of law. Therefore, assumption of jurisdiction in such a case would amount to judicial impropriety and irregularity. Having regard to the facts and circumstances of the case, which is an admitt....