Chief Commissioner Of Income Tax v. M/S Dadra Nagar Haveli Sahakari Khand Udyog Mandali Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 162 of 2019 ==========================================================CHIEF COMMISSIONER OF INCOME TAX Versus M/S DADRA NAGAR HAVELI SAHAKARI KHAND UDYOG MANDALI LTD ========================================================== Appearance:MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR.JUSTICE A.C. RAO Date : 29/07/2019 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) The Revenue is in appeal against the order of the Income Tax Appellate Tribunal in ITA No.87/AHD/2015/SRT dated 27/9/2018 for A.Y. 2009-10. At the outset, we notice that the respondent-assessee is situated at Dadara Nagar Haveli, Union Territory. As per Section 269 of the Income Tax Act, 1961, in such a case, the appeal would be maintainable before the Bombay High Court. Section 269 defines the terms High Court as to mean [as per Clause(vi)] in relation to the union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay. Under the circumstances, this tax appeal is dismissed, leaving it open for the revenue to pursue its remedies before the appropriate Forum. Sd/- (J. B. PARDIWALA, J) Sd/- (A. C. RAO, J) RAFIK..