COMMISSIONER OF INCOME TAX Vs. MD WADDAR

JUDGEMENT

(1.) 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?

(2.) The respondent is a company located in Raichur District, Karnataka. Its registered office, too, is in Karnataka. For the income tax purposes, the respondent company falls within the jurisdiction of Assistant Commissioner of Income Tax, Central Circle-1, Belgaum, Karnataka.

(3.) As seen from the record, for the assessment year 2008-09, the A.O., Belgaum, reopened the assessment under Sec. 147 of the Income Tax Act, issued a notice under Sec. 148, and completed the reassessment in March 2013. Assailing that Assessment Order, the respondent-assessee appealed to CIT (A), Bangalore. Eventually, both the Assessee and the Revenue further appealed to the Income Tax Appellate Tribunal, Panaji Bench. Through the Order, dtd. 30/09/2014, the Tribunal held in the Assessee's favour. So the Revenue filed this appeal before us.