(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1. Heard Mr.Manav Mehta, learned counsel appearing for the appellant and Mr.Bandish Soparkar, learned counsel appearing for the respondent.
2. Learned counsel Mr.Bandish Soparkar has raised a preliminary objection that this Tax Appeal is not maintainable before this Court in view of Section 269(vi) of the Income-Tax Act, 1961 and this Appeal can only be filed before Bombay High Court as Daman is Union Territory. The preliminary objection is upheld. This Appeal is dismissed as not maintainable with liberty to the appellant to file an appropriate Appeal before Bombay High Court.
3. As the Appeal is dismissed, Civil Application Nos.528 of 2011 and Civil Application (Stamp) No.3349 of 2011 are also dismissed.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji