2014 (3) TMI 1191

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....nch in ITA Nos.175 to 755 & 1131/Bang/2010 and ITA No.349/Bang/2011. The appeal preferred by the revenue was admitted by an order dated 2nd July, 2013. The appeal was thereafter taken up for hearing by us. The appeal, as a matter of fact, was heard. Today when the matter was taken up for further hearing, Mr. Bajoria, learned Senior Advocate appearing for the assessee-respondent, submitted that this Court has no jurisdiction to try and determine the appeal because the appeal is against an order passed by the Income Tax Appellate Tribunal, Bangalore. He submitted that in that case the appeal can be entertained only by the Karnataka High Court. He, in support of his submission, drew our attention to Section 260A of the Income Tax Act, which pr....

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.... are bound to follow the decision of this court in Sahara India Financial Corpn. Ltd. (supra). We are not inclined to accept the view taken by the Punjab & Haryana High Court, because while it is true that the reference to the case is with regard to the jurisdiction of an income-tax authority, it is also true that the jurisdiction of the High Court is determined by the situs of the Assessing Officer. When the Assessing Officer itself has been changed from one place to another, the High Court exercising jurisdiction in respect of the territory covered by the transferee Assessing Officer would be the one which would have jurisdiction to hear the appeal under Section 260A. Even in Ambica Industries (supra), a decision relied upon by the learne....

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....ch court the appeal is to be filed. On the dates on which the present appeals were filed, the Assessing Officer of the respondent was Assessing Officer at New Delhi and, therefore, this court would have jurisdiction to entertain these appeals." We have considered the rival submissions advanced by the learned advocates appearing for the parties and are of the opinion that the view expressed by this Court is preferable to that of the view expressed by the Delhi High Court. Section 260A provides that an appeal shall lie to the High Court from an order passed by the appellate tribunal. The appellate tribunals are located in every State except those cases where an appellate tribunal may have been entrusted with the jurisdiction of more than o....