Seat of Tribunal to decide Appellate Court u/s 260A /269: Bombay HC

Pr. CIT Vs M/s. Sungard Solutions (I) Pvt Ltd (Bombay High Court)

Seat of the Tribunal (in which State) would decide the jurisdiction of the Court to which the appeal would lie under the Act.  In the present case, the orders were passed by the Bangalore Bench of the Tribunal (even if the assessment was transferred to Pune), the appeal would lie only to Karnataka High Court at Bangalore.

Facts –

Revenue contended that impugned order dated 30.07.2015 has been passed by the Bangalore Bench of the Tribunal and thus the appeal against the said order would lie before the Karnataka HC and not before Bombay HC.

Assessee however stated that on 08.09.2015 an order was passed u/s 127 transferring the assessee’s case from an AO at Bangalore to an AO at Pune and hence the assessment proceedings of the assessee are now in Mumbai.

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