Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2003 (8) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 242 of 2003. When I. T. A. No. 242 of 2003 came up for consideration on July 23, 2003, a Division Bench of the Delhi High Court by referring to the submissions made by learned counsel for the appellant that the Delhi High Court did not have territorial jurisdiction to deal with the appeal and as prayed for by counsel for the appellant that the appeal be returned to the appellant for being presented to a court of competent jurisdiction, passed an order (in view of the aforesaid submissions), that the paper book be returned to counsel for the appellant for being presented in the Himachal Pradesh High Court. Apparently acting in compliance with the aforesaid order passed by the Delhi High Court on July 23, 2003, in I. T. A. No. 242 of 2003....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...."relating to appeals to the High Court" alone have been made applicable to the appeals filed under section 260A (supra). In the entire Code of Civil Procedure, the only provision relating to the "return" is the one for the "return of a plaint" under Order 7, rule 10. Order 7, rule 10, of the Code of Civil Procedure reads thus: "10. Return of plaint. -(1) Subject to the provisions of rule 10A, the plaint shall at any stage of the suit be returned to be presented to the court in which the suit should have been instituted. Explanation. - For the removal of doubts, it is hereby declared that a court of appeal or revision may direct, after setting aside the decree passed in a suit, the return of the plant under this sub-rule. . ." Ne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....turned to the appellant. The purport of making the aforesaid observations is also not to comment upon the order passed by the Delhi High Court on July 23, 2003, at all. We are concerned only with the act of the appellant in filing a properly constituted appeal in this court and our considered view is that as far as this court is concerned, the appeal would be deemed to be properly filed only if a properly framed appeal, addressed to this court in the usual format is presented to this court and that requirement cannot be met by merely placing on record the memo of appeal as was filed in the Delhi High Court and as was returned to the appellant. We, therefore, based on the aforesaid discussion hold that no properly constituted appeal has b....