Commissioner Of Income Tax, Faridabad v. M/S Motorola India Pvt. Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH Income-tax Appeal No. 225Date of decision: 8.12.2010 of 2007 Commissioner of Income Tax, Faridabad ...Appellant Versus M/s Motorola India Pvt. Ltd. ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Ms. Urvashi Dhugga, Advocate for the appellant. Ms. Radhika Suri, Advocate for the respondent. **** ADARSH KUMAR GOEL, J ( Oral). This appeal has been preferred under Section 260-A ofIncome Tax Act, 1961 by the revenue against order dated 22.9.2006 ofthe Income Tax Appellate Tribunal, Bangalore Bench-A, passed in ITANo.911/BANG/03 in respect of assessment year 1996-97. Learned counsel for the assessee points out that in case of theassessee itself (IT appeal Nos.44 & 45 of 2005 (Commissioner of IncomeTax Vs. Motorola India Ltd) decided on 3.10.2007, it was held that thisCourt has no territorial jurisdiction when orders of the assessing officer,CIT(A) and the Tribunal were out side the jurisdiction of this Court i.e. atBangalore. Learned counsel for the revenue is unable to dispute theapplicability of the judgment relied upon on behalf of the assessee. In view of the above, we dispose of this appeal in the same terms. (Adarsh Kumar Goel) Judge December 08,2010Pka (Ajay Kumar Mittal) Judge