Telangana High Court
M/S Bhagawan Sree Mahayogi Lakshmamma ... vs The Income Tax Officer on 12 March, 2024
Author: P.Sam Koshy
Bench: P.Sam Koshy, N.Tukaramji
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE N.TUKARAMJI
I.T.T.A. No.25 OF 2024
JUDGMENT:
(per Hon'ble Sri Justice P.SAM KOSHY) Heard Sri A.V.A. Siva Kartikeya, learned counsel for the appellant.
2. Perusal of the record would show that the appellant/Society is one which is located within the territories of the State of Andhra Pradesh, and the Assessment Order passed by the Assessing Officer so also by the Commissioner (Appeals) also fall within the territory of the State of Andhra Pradesh. Therefore, this Bench is of the considered view that the jurisdiction to hear the instant appeal would be that of the High Court of the State of Andhra Pradesh, and the High Court for the State of Telangana may not have the jurisdiction to hear the instant appeal.
3. Therefore, the appeal stands disposed of permitting the appellant to approach the concerned High Court for redressal of its grievance. The appellant is also permitted to take back certified copy of the impugned order subject to providing photocopy of the same. No order as to costs. 2 Consequently, miscellaneous petitions pending, if any, shall stand closed.
____________________ P.SAM KOSHY, J ____________________ N. TUKARAMJI, J Date: 12.03.2024 TJMR