M/S Bhagawan Sree Mahayogi Lakshmamma ... vs The Income Tax Officer
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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.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

____________________ P.SAM KOSHY, J

____________________ N. TUKARAMJI, J Date: 12.03.2024 TJMR