Commissioner Of Income Tax - I, Chandigarh v. M/S Abc

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12 DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR.JUSTICE P.S.DINESH KUMAR AND THE HON’BLE MR.JUSTICE UMESH M. ADIGA INCOME TAX APPEAL No.340/2022 BETWEEN: M/s. COIMBATORE CABLE NETWORK PVT. LTD., #642, 4 MAIN, INDIRANAGAR BENGALURU-560 038. REP. BY ITS DIRECTOR MR.SANTOSH PHILIPS AGED ABOUT 38 YEARS S/O MR.PHILIPS ANTHONY PAN: [BY SRI. NARENDRA KUMAR J.JAIN, ADVOCATE] ... APPELLANT AND: THE COMMISSIONER INCOME TAX APPEALS-2, BMTC BUILDING 80 FEET ROAD, KORAMANGALA BANGALORE-560 095. ... RESPONDENT (BY SRI. K.V.ARAVIND, STANDING COUNSEL) THIS INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.03.2022 PASSED IN ITA NO.1618/BANG/2017, FOR THE ASSESSMENT YEAR 2006-2007. THIS APPEAL COMING ON FOR ADMISSION, THIS DAY P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:- - 2 - J U D G M E N T Shri. Narendra Kumar Jain, learned Advocate for the appellant submits that in view of the judgment in the case of Pr. Commissioner of Income Tax - I, Chandigarh Vs. M/s ABC Papers Limited[1], this appeal is not maintainable before this Court, as the assessment has been made in Coimbatore. Hence, he seeks leave to withdraw the appeal with liberty to present the same before the High Court of Madras. Leave granted. Appeal is disposed of with liberty as prayed for. Sd/- JUDGE Sd/- JUDGE Psg* 1[2022] 141 taxmann.com 332(SC)