High Court for purpose of appeal under Section 260A - HELD THAT:- On interpretation of Section 127 of the Act, it held that it has nothing to do with the territorial jurisdiction of the High Court as it only deals with the transfer of assessee's case from one Assessing Officer to another Assessing Officer.
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Similarly, the Calcutta High Court J.L. Morrioson (I) Ltd [2004 (6) TMI 17 - CALCUTTA HIGH COURT] has on application of section 260-A and 269 of the Act held that the High Court where the Tribunal is seated will be the appropriate High Court for purpose of appeal under Section 260A. Both these orders deal with the issue which arise in this appeal i.e which Court would have jurisdiction to entertain the appeal from the order of the Tribunal passed in Banglore whether the Bombay High Court or Karnataka High Court. In similar situation, both the Courts have held that it would be the Court which exercises jurisdiction over the seat of the Tribunal which passed the order which woul

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