(PER : HONOURABLE MR.JUSTICE M.R. SHAH) Revenue is in appeal against the order of the Income Tax Appellate Tribunal dated 09/02/2012. At the outset, we notice that the respondent-assessee is situated at Daman. As per Section 269 of the Income Tax Act, 1961, in such a case, the appeal would be maintainable before the Bombay High Court. Section 269 defines the term High Court as to mean (as per Clause (vi)) in relation to the union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay.
Under the circumstances, the present Tax Appeal is dismissed leaving it open for the revenue to pursue its remedies before the appropriate forum.
(M.R.SHAH, J.) (MS SONIA GOKANI, J.) Siji Page 1 of 1