PCIT Vs Menizies Bobba Ground Handling Services Pvt. Ltd. (Karnataka High Court)
The Karnataka High Court considered the maintainability of a Revenue appeal filed under Section 260A of the Income-tax Act, 1961 against an order of the Income Tax Appellate Tribunal, Hyderabad Bench, for the assessment year 2015-16. The Revenue submitted that the appeal was maintainable before the Karnataka High Court because the respondent company’s registered office was presently situated in Bangalore. The Court noted that the assessment order had been passed by the Deputy Commissioner of Income Tax, Circle 16(2), Hyderabad, and that the ITAT order had also been passed by the Hyderabad Bench. Relying on the decision of the Supreme Court in PCIT v/s ABL PAPERS, reported in (2022) 447 ITR 1, the Court observed that jurisdiction under Section 260A is determined by the High Court within whose territorial jurisdiction the assessment order is passed. As both the assessment order and the ITAT order originated from Hyderabad, the Karnataka High Court held that the appeal was not maintainable before it. The appeal was accordingly dismissed, with liberty to the Revenue to file an appeal before the appropriate jurisdictional High Court.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
