1998 (5) TMI 19

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..... ly heard today on his request. We have also heard learned senior standing counsel for the respondents who has entered appearance on advance notice. The petitioner is aggrieved by three orders of assessment and rejection of an application under section 154 of the Income-tax Act, all orders having been passed by the Assistant Commissioner of Income-tax, Investigation Circle, Gurgaon (respondent No .....

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..... ow was he invoking the jurisdiction of the High Court of Delhi for seeking setting aside of the orders passed by the authorities of income-tax situated within the State of Haryana? The petitioner submitted that he was canvassing his fundamental right and by virtue of article 226(2) of the Constitution of India, this court had jurisdiction as the cause of action had arisen within the territorial ju .....

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..... s which would give the plaintiff a right to relief. Reference may also be had to U.P. Rashtriya Chini Mill Adhikari Parishad v. State of U. P. [1995] 4 SCC 738. Any and every fact, though relevant, would not necessarily be included in the bundle of essential facts constituting cause of action. We are clearly of the opinion that so far as the impugned orders of the income-tax authorities situated w .....

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..... horities of income-tax though situated within the State of Haryana, which orders affected the rights and liabilities of the taxpayers and this relief was certainly within the jurisdiction of the High Court of Delhi. This relief has been added by hand in the prayer clause of the printed petition. Mr. Khanna, learned senior standing counsel for the respondent has pointed out by referring to pages 30 .....

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..... urt. For the foregoing reasons, we are clearly of the opinion that the petition does not lie within the territorial jurisdiction of this court. The petitioner is attempting at stretching the facts and/or the relief sought for by it so as to somehow bring the petition within the territorial jurisdiction of the High Court of Delhi which cannot be allowed. The petition is dismissed for want of terr .....

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