2023 (3) TMI 1579 - HC - Income Tax

Jurisdiction of Delhi high Court to entertain the writ petition - According to Respondent no part of the cause of action has arisen within the territorial jurisdiction of this Court - HELD THAT - As queried to the petitioner as to whether any averment to that effect has been made in the writ petition who says that no averment to that effect has been made. Mr. Garg however says that leave be given to amend the writ petition. Leave in that behalf is granted. As and when an application is filed this aspect of the matter will be examined. List the matter on 22.05.2023.

Summary

The Delhi High Court, before Justices Rajiv Shakdher and Tara Vitasta Ganju, addressed a preliminary objection raised by the respondent's counsel, Mr. Vipul Aggarwal, challenging the Court's territorial jurisdiction over the writ petition on the ground that "no part of the cause of action has arisen within the territorial jurisdiction of this Court." The petitioner's counsel, Mr. Shiv Charan Garg, acknowledged the absence of any averment regarding jurisdiction in the writ petition but sought and was granted "leave to amend the writ petition." The Court directed that once the amendment application is filed, the jurisdictional issue will be examined, and listed the matter for further hearing on 22.05.2023.