Ita/279/2014 Of The Commissioner Of Income-Tax v. M/S Givaudan Flavours India Pvt Ltd

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 DAY OF APRIL, 2015. PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND| THE HON’BLE MRS. JUSTICE S.SUJATHA ITA NO.279/2014 BETWEHR 1.THE COMMISSIONER OF INCOME TAX, LTU, JSS TOWERS, BSK II STAGE,| BANGALORE. 2.THE DY. COMMISSIONER OF INCOME TAX,LTU, JSS TOWERS, BSK II STAGE,|LTU, JSS TOWERS, BSK II STAGE,| BANGALORE. .. APPELLANTS (BY SRI. K.V.ARAVIND, ADV.) AND M/S. GIVAUDAN FLAVOURSINDIA PVT. LTD.,401, AKRUTI CENTRE POINT! FLOOR, MIDC CENRAL ROAD,MIDC, ANDHEIR(&),MUMBA I-400 093. ~~RESPONDENT. THIS ITA IS FILED UNDER SKC.260-A OF INCOME TAX.ACT 1961, ARISING OUT OF ORDER DATED: 31.01.2014 PASSED INITA NO.8007/MUM/2011, FOR THE ASSESSMENT YEAR 2002-03|PRAYING TO:. I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW;Il ALLOW THER APPBAL AND SEBT ASIDE THR ORDERPASSED BY THE ITAT, MUMBAI IN ITA NO.8007/MUM/2011|DATED,41.01.2014CONFIRMINGTHERORDERQO)THEAPPELLATE COMMISSIONKR AND CONFIRM THR ORDER!PASSED BY THE DY. COMMISSIONER OF INCOME TAX, LTU,|MUMBAL. THISITACOMINGONKOR,ORDERSTHIS|VINEFET SARAJDELIVERED THER FOLLOWING: DAY, | JUDGMENT The office has reported that since the order has been passedby the Income Tax Appellate Tribunal, Mumbai Bench, this Courtwill not have jurisdiction to entertain this appeal. 2Mr.K.V.Aravind, learned counsel for the appellantshas submitted that the assessee has now shifted from Mumbai within the territorial jurisdiction of this Court. However,admittedly, this case relates to prior to his shifting and as such heaerees that this Court will not have jurisdiction to entertain thisappeal. 4As such, the appeal isdismissedon the ground ofjurisdiction. Liberty is however given to the appellants to file anappeal before the High Court, having jurisdiction. Sd/-|JUDGESd/-JUDGE|TL