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2022 (9) TMI 1546 - HC - Income TaxDelhi High Court jurisdiction to decide the legality and validity of a notice issued u/s 148 - as argued there is no order passed u/s 127 transferring jurisdiction to Respondent No.1 in Mumbai - Respondents submits that this Court has no territorial jurisdiction to decide the legality and validity of a notice issued by Respondent No.1 under Section 148 of the Act, especially in view of the fact that the initial notice under Section 148 of the Act had been challenged by the Petitioner by way of writ petition before the Bombay High Court. HELD THAT:- In the opinion of this Court, since the Petitioner had initially approached the Bombay High Court, the averments in the said writ petition would have a material bearing. Accordingly, the Petitioner is directed to place on record a copy of the writ petition filed by it in Mumbai High Court challenging the notice issued under Section 148 of the Act dated 30th June, 2021, within a week.
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