Pr. Commissioner Of Income Tax 1 vs M/S Abc Papers Limited

The Supreme Court addressed the issue of appellate jurisdiction of High Courts under Section 260A of the Income Tax Act concerning appeals against judgments of Income Tax Appellate Tribunals. The court clarified that the open-textual nature of Section 260A does not designate a specific High Court for filing appeals, leading to the conclusion that the appropriate High Court is determined by the location of the Tribunal that rendered the judgment. The appeals were thus adjudicated based on this interpretation, ensuring clarity in jurisdictional matters.