TMI Blog2022 (12) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... Act was issued by the officer at Bombay, the order under Section 148A(d) as also the notice 148 of the Act were issued by the A.O. at Delhi, which thus cannot be upheld. Prima facie, we are satisfied with the argument of Mr. Mistri, learned Senior 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Services Ltd. Vs. ACIT and the impugned notice was quashed. Subsequently, the Apex Court in the case of Union of India Vs. Ashish Agarwal [2022] 138 taxmann.com 64(SC) directed that all notices issued under Section 148 of the Act, would be deemed to be issued under Section 148A(b) of the Act. Pursuant to the said directions, the notice under Section 148A(b) of the Act came to be issued on 02nd June, 2022, by the Deputy Commissioner of Income Tax, Int Tax Circle 2(2)(2), Mumbai. Objections were fled to the said notice under Section 148A(b) of the Act on the question of jurisdiction. It was alleged that it was only the Delhi office of the Revenue, which could exercise the jurisdiction, as the Petitioner had been assessed all along b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 148 of the Act dated 30th June, 2021. Subsequently, on the next date of hearing on 27th September, 2022, the writ petition was withdrawn by the Petitioner, with liberty to file appropriate proceedings in a Court having territorial jurisdiction, and hence the present writ petition. 5. Before us, Mr. Mistri, learned Senior Counsel urged that a part of the cause of action had certainly accrued to the Petitioner within the territorial jurisdiction of this Court inasmuch as the initial notice under Section 148A(b) had been issued within the territorial jurisdiction of this Court. The order under Section 127 of the Act passed by the Commissioner of Income Tax is challenged on the ground primarily that the same was issued without givi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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