The Tax Publishers2020 TaxPub(DT) 4620 (Bom-HC) : (2020) 429 ITR 0451 : (2020) 317 CTR 0713 : (2021) 277 TAXMAN 0558

IN THE BOMBAY HIGH COURT

M.S. SONAK & DAMA SESHADRI NAIDU, JJ.

CIT v. MD Waddar & Co.

Tax Appeal No. 14 of 2016

27 October, 2020

Appellant by: Susan Linhares, Standing Counsel

Respondent No. 1 by: D. Pangam with Parikshit Sawant, Advocate

ORAL JUDGMENT

Dama Seshadri Naidu, J.

Introduction:

An Income Tax Appellate Tribunal exercises its jurisdiction over more than one state, though it is located in one of those states. Its order is sought to be challenged. Which High Court should have the jurisdiction to rule on the Tribunal's order? Is it the High Court in whose territorial jurisdiction that Tribunal is located? Or is it the High Court in whose territorial jurisdiction the authority that passed the preliminary order operates?

Facts:

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