Pr. Commissioner Of Income Tax, Central-3 v. Bharuch Enviro Infrastructure Ltd.

Y.S.Patil 1 11-ITXA-432-2018.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 432 OF 2018 Pr. Commissioner of Income Tax Central-3, Mumbai ... Appellant

Versus

Bharuch Enviro Infrastructure Ltd.

... Respondent ******* Mr. Ashok Kotangle with Mr. P.A. Narayanan and Mr. Ajay V. Anand, for the Appellant.

Ms. Vasanti Patel, for the Respondent.

*******

CORAM:

DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : 28th JULY, 2022 P.C. :

1.

Learned Counsel for the Respondent had taken a preliminary objection to maintainability of the present appeal on the question of jurisdiction.

2.

It can be seen that the order dated 27 February 2017 was passed by the Income Tax Appellate Tribunal, Ahmedabad. Therefore, this Court would not have jurisdiction over the matter. 3.

Be that as it may; the present appeal held is not maintainable

Y.S.Patil 2 11-ITXA-432-2018.odt on the issue of jurisdiction. The Appellant is at liberty to approach the Gujarat High Court.

Digitally signed by YUGANDHARA SHARAD PATIL Date:

2022.07.29 12:35:21 +0530 4.

The Writ Petition is disposed of accordingly. YUGANDHARA SHARAD PATIL (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)