THE COMMISSIONER OF INCOME-TAX vs. M/S GIVAUDAN FLAVOURS INDIA PVT LTD.,

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ITA/279/2014HC KarnatakaKAHC01026548201417 April 2015Bench: S.SUJATHA,VINEET SARAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it did not have jurisdiction to entertain the appeal as the case related to a period prior to the assessee's shifting. The appeal was dismissed on this ground.

What were the facts?

The appeal was filed before the Karnataka High Court against an ITAT order. The assessee had shifted its registered office to the territorial jurisdiction of the Karnataka High Court after the relevant assessment year.

What were the issues?

The primary issue was whether the High Court had territorial jurisdiction to hear an appeal against an ITAT order when the assessee had shifted its registered office after the relevant assessment year.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 17TH DAY OF APRIL, 2015

PRESENT

THE HON'BLE MR. JUSTICE VINEET SARAN

AND

THE HON’BLE MRS. JUSTICE S.SUJATHA

ITA NO.279/2014

BETWEEN

1.

THE COMMISSIONER OF INCOME TAX,

LTU, JSS TOWERS, BSK III STAGE,

BANGALORE.

2.

THE DY. COMMISSIONER OF INCOME TAX, LTU, JSS TOWERS, BSK III STAGE, BANGALORE. ... APPELLANTS

(BY SRI. K.V.ARAVIND, ADV.)

AND

M/S. GIVAUDAN FLAVOURS INDIA PVT. LTD., 401, AKRUTI CENTRE POINT 4TH FLOOR, MIDC CENRAL ROAD, MIDC, ANDHEIR(E), MUMBAI-400 093.

...RESPONDENT

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED: 31.01.2014 PASSED IN ITA NO.8007/MUM/2011, FOR THE ASSESSMENT YEAR 2002-03 PRAYING TO:

I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW; II. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, MUMBAI IN ITA NO.8007/MUM/2011 DATED 31.01.2014 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DY. COMMISSIONER OF INCOME TAX, LTU, MUMBAI.

THIS ITA COMING ON FOR ORDERS THIS DAY, VINEET SARAN J. DELIVERED THE FOLLOWING:

JUDGMENT

The office has reported that since the order has been passed by the Income Tax Appellate Tribunal, Mumbai Bench, this Court will not have jurisdiction to entertain this appeal.

2.

Mr.K.V.Aravind, learned counsel for the appellants has submitted that the assessee has now shifted from Mumbai within the territorial jurisdiction of this Court. However, admittedly, this case relates to prior to his shifting and as such he agrees that this Court will not have jurisdiction to entertain this appeal.

3.

As such, the appeal is dismissed on the ground of jurisdiction. Liberty is however given to the appellants to file an appeal before the High Court, having jurisdiction.

Sd/-

JUDGE

Sd/-

JUDGE TL

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