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2020 (11) TMI 746 - HC - Income TaxTerritorial jurisdiction of high court - settlement application - Second Respondent is a resident of Hyderabad in the State of Telangana and aggrieved by the action taken against him by the Petitioner, whose office is also situated at Hyderabad in the State of Telangana, he made an application in Settlement Application in Madras high court - HELD THAT:- Reason stated by the Petitioner for having approached this Court instead of High Court of Telangana at Hyderabad is that the 'seat of authority' of the First Respondent is situated at Chennai within the territorial limits of jurisdiction of this Court. Even if it is assumed that in addition to the High Court of Telangana, this Court would also have territorial jurisdiction, the principle of forum conveniens would come into play as held by the decision of the Division Bench of this Court in C. Ramesh E, [2013 (6) TMI 888 - MADRAS HIGH COURT]. There does not appear to be any justification to entertain the Writ Petition in this Court, which would not, however, preclude the Petitioner from filing fresh Writ Petition for the same relief before the High Court of Telangana. See M/S. ZEENATH INTERNATIONAL SUPPLIES [2014 (3) TMI 676 - MADRAS HIGH COURT] and M/S. MULBERRY SILKS LTD.[2020 (9) TMI 771 - MADRAS HIGH COURT].
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