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TMI Blog2021 (9) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... on are not falling with the territorial jurisdiction of the High Court of Madras? - HELD THAT:- As relying on M/S. MULBERRY SILKS LTD [ 2020 (9) TMI 771 - MADRAS HIGH COURT] the Writ Petitions stand dismissed. Leaving it open to the petitioners to move the High Court of Kerala having jurisdiction if they are so advised. It is made clear that the Writ Petitions have been dismissed solely on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritorial jurisdiction of the High Court of Madras and therefore, the Writ Petitions are not entertained. On the similar issue, the Hon'ble Division Bench of this Court in W.A. No. 717 of 2020 passed an order on 14.09.2020 and the relevant paragraphs are extracted hereunder: 7. To sum up the legal position as referred to in the above decision, the doctrine of dominus litis or doctrine of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Deputy Commissioner of Income Tax, Company Circle 4(1)(Inv.), IV Floor, Kendriya Sadan, Koramangala, Bangalore. The Appellate Authority, before whom the assessee filed the apppeal is the second respondent herein namely the Commissioner of Income Tax, Bangalore-III, Bangalore. Therefore, the learned Single Judge was justified in rejecting the writ petition on the ground that due to lack of ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade clear that the Writ Petitions have been dismissed solely on the ground of lack of territorial jurisdiction to entertain the Writ Petitions and the merits of the case of the petitioners have not been dealt with. 3. Accordingly, the Writ Petitions stand dismissed. However, there shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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