Income Tax Than Why OS It should be AS.
Querist :
Anonymous
(Querist) 14 May 2011
This query is : Resolved
On the Original Side, the Bombay High Court can try original cases, i.e., cases filed directly in the High Court itself and not coming up in appeal from the lower judiciary. So as per the income tax act, 1961 if the aggrieved party what to appeal for the judgment of the ITAT (income tax appellate tribunal) to the HC then the appeal will be heard at appellate side right? Then why under the Bombay high court site. With bold letter’s it has been said that
THE BOMBAY HIGH COURT (ORIGINAL SIDE) RULES
Chapter-XXXV
Rules relating To Reference And Applications Under Section 256 Of the
Income Tax Act, 1961.
It should be in corporate under the THE BOMBAY HIGH COURT (APPELLATE SIDE) RULES. Because Original Side, the Bombay High Court can try original cases, i.e., cases filed directly in the High Court itself and not coming up in appeal from the lower judiciary. So ITAT is the lower judiciary Right?
Valuable opinion required.
Thanks.
