V.K. Gupta, C.J.—Order dated 28th January, 2003 passed by the Income Tax Appellate Tribunal, Chandigarh Bench "B" in ITA Nos. 626 and 627/ Chandi/97, Assessment years 92-93 and 93-94 was challenged before the Delhi High Court by filing an appeal under Section 260-A of Income Tax Act, being ITA No. 242 of 2003. When ITA No. 242 of 2003 came up for consideration on 23rd July, 2003, a Division Bench of Delhi High Court by referring to the submissions made by the learned Counsel for the appellant that Delhi High Court did not have territorial jurisdiction to deal with the Appeal and as prayed for by the counsel for the Appellant that the Appeal be returned to the appellant for being presented to a Court of competent jurisdiction, passed an order (in view of the aforesaid submissions) that the paper book be returned to the counsel for the appellant for being presented in Himachal Pradesh High Court.

2. Apparently acting in compliance with the aforesaid order passed by Delhi High Court on 23rd July, 2003 in ITA No. 242 of 2003 the appellant filed in this Court the original Memo of Appeal as was presented in Delhi High Court and as apparently was returned to the appellant. No appe