2001 (9) TMI 9 - HC - Income Tax

Whether this court has jurisdiction to entertain this application as the point has been taken by the respondents that no part of the cause of action arose within the jurisdiction of this court and mere serving of the notice does not give any territorial jurisdiction to this court to entertain this application. - I hold that mere service of the notice on the petitioner also cannot constitute a part of the cause of action in respect of this matter and accordingly this application is dismissed and I hold that this court has no territorial jurisdiction to entertain this application. I further hold that since there is an alternative remedy against the order passed by the said authorities under section 163, the petitioner has a right to prefer an appeal before the authorities and accordingly, this court cannot interfere on that ground also.

Summary

High Court Calcutta dismissed the application as it lacked jurisdiction. The case was similar to a previous judgment. The court held that serving a notice did not establish territorial jurisdiction. The petitioner was advised to appeal under the code. The application was dismissed without costs.