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Karnataka HC Dismisses Section 260A Appeal for Lack of Territorial Jurisdiction
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AdvertisementPCIT 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, Circ...