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