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2016 (2) TMI 936 - HC - Income TaxTerritorial jurisdiction of court - writ of mandamuss directing the respondent not to take any coercive steps against the petitioner company which is under the Board for Industrial & Financial Reconstruction (BIFR) as per the provisions of SICA invoking the provisions of Income Tax Act, 1961 - whether this Court lacks territorial jurisdiction to entertain the writ petition filed as against the respondent? - Held that:- The respondent at Chennai has not participated in any of the action of the petitioner. Though the petitioner had deducted TDS, the same has been remitted only to the Income Tax Office at New Delhi. When the respondent has no role to play in the acts of the respondent at Chennai, there is no cause of action arise for filing the writ petition at Chennai. Mr.P.S.Raman, learned senior counsel appearing for the petitioner, fairly submitted that it cannot be said that Delhi High Court shall not have jurisdiction to entertain the writ petition. Since there is no cause of action, either wholly or in part, occurred at Chennai, this Court has no jurisdiction to entertain the writ petition filed by the petitioner.
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