9911796707
TMI Blog2022 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... 148A(b) dated 02nd June, 2022. Apart from this, the Petitioner also challenges the order dated 08th July, 2022 passed by the Commissioner of Income Tax (International Taxation-2), Mumbai, in purported exercise of powers under Section 127 of the Act. 2. Briefly stated the material facts are as under: In the initial round of litigation the Petitioner had fled Writ Petition bearing No. 4980 of 2022, whereby the Petitioner inter alia had challenged notice under Section 148 of the Act, dated 13th June, 2021 issued by the concerned officer at Bombay. This writ petition came to be decided in a batch of petitions in Tata Communication Services Ltd. Vs. ACIT and the impugned notice was quashed. Subsequently, the Apex Court in the case of Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court had no jurisdiction to decide the legality and validity of a notice issued by Respondent No. 1 under Section 148 of the Act, keeping in view the fact that the initial notice under Section 148 of the Act had been challenged by the Petitioner before the Bombay High Court. 4. The Delhi High Court was of the opinion that since the Petitioner had initially approached the Bombay High Court, the averments made in the said writ petition would have a material bearing and accordingly, directed to place on record a copy of the writ petition filed by it before the Bombay High Court, challenging the initial notice under Section 148 of the Act dated 30th June, 2021. Subsequently, on the next date of hearing on 27th September, 2022, the writ petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Counsel that a part of cause of action has accrued to the Petitioner within the territorial jurisdiction of this Court, inasmuch as the initial notice under Section 148 A(b) of the Act was issued by the A.O. in Mumbai and that this Court would have the jurisdiction to entertain the present writ petition, more so when this Court had proceeded to exercise jurisdiction in the case of the Petitioner while entertaining a challenge to the initial notice under Section 148 of the Act, issued under the unamended provisions of Section 148 of the Act as it existed before 01st April, 2021. 7. Issue notice to Respondent Nos. 2, 4 and 5, returnable on 13th January, 2023. Objections be fled within six weeks from today. 8. In the meantime, there shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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