PR COMMISSIONER OF INCOME TAX vs. M/S HANDSEL GOA PVT.LTD

PDF · subscribers
ITA/71/2016HC KarnatakaKAHC01017462201628 June 2016Bench: JAYANT PATEL,B.SREENIVASE GOWDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court observed that the ITAT's decision originated from Panaji, Goa, which falls outside the territorial jurisdiction of the Karnataka High Court. The Revenue's counsel could not establish territorial jurisdiction.

What were the facts?

The Revenue filed an appeal before the High Court of Karnataka against an order of the Income Tax Appellate Tribunal (ITAT), Panaji Bench. The ITAT's decision was related to the assessment year 2010-2011.

What were the issues?

The primary issue was whether the High Court of Karnataka had the territorial jurisdiction to hear an appeal against an order passed by the ITAT, Panaji Bench.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 28TH DAY OF JUNE 2016

PRESENT

THE HON’BLE MR.JUSTICE JAYANT PATEL AND THE HON’BLE MR.JUSTICE B.SREENIVASE GOWDA ITA NO.71/2016 BETWEEN:

1.

PR. COMMISSIONER OF INCOME TAX C.R.BUILDINGS, QUEENS ROAD, BANGALORE-560001.

2.

ASSISTANT COMMISSIONER OF INCOME CENTRAL CIRCLE-GOA

...APPELLANTS (BY SRI.E.I.SANMATHI, ADVOCATE)

AND:

M/S. HANDSEL GOA PVT.LTD QUEST INFORMATICS PVT LTD., AS-2, ASTRAL GARDEN, NEAR EDEN WOODS, BEHIND TALEGAO CHURCH, TALEGAO,

2 GOA PAN:AABCH3127K

...RESPONDENT (NOTICE NOT ORDERED IN R/O RESPONDENT)

THIS ITA IS FILED UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:17/08/2015 PASSED IN ITA NO.249/PNJ/2015, FOR THE ASSESSMENT YEAR 2010-2011 PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED:17/08/2015 PASSED BY THE ITAT, PANAJI BENCH, PANAJI IN APPEAL PROCEEDINGS NO. ITA NO. 249/PNJ/2015 FOR ASSESSMENT YEAR 2010-11, AS SOUGHT FOR IN THIS APPEAL AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

THIS ITA COMING ON FOR ORDERS THIS DAY, JAYANT PATEL J., DELIVERED THE FOLLOWING:

JUDGMENT

The office has raised the objection that the decision is of Income Tax Appellate Tribunal, Panaji, Goa and therefore, outside the territorial jurisdiction of this Court.

2.

Mr.E.I.Sanmathi, learned Counsel for the appellants is unable to satisfy the Court that this Bench will have the territorial jurisdiction.

3.

Hence, the appeal is disposed of as not maintainable, but with the observation that if the appeal is preferred before the appropriate Court within a period of four weeks, the rights and contentions of both the sides shall remain open.

Sd/- JUDGE

Sd/- JUDGE

JT/-

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →