2021 (9) TMI 1229

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Income Tax
Hon'ble Mr.Justice S.M.Subramaniam For the Petitioner in both W.Ps' : N.Prasad For the Respondents in both W.Ps' : Settlement Commission, Mrs.Hema Muralikrishanan Senior Standing Counsel, Mr.A.N.R.Jayaprathap Junior Standing Counsel COMMON ORDER The Writ Petitions are filed challenging the orders passed by the Income Tax Settlement Commission. The Preliminary obj .....

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..... s pointed out that situs of a Tribunal may vary from time to time and it could be Delhi or some other place or Chennai as in the case on hand and the determination of jurisdiction of the High Court should be based on the relevant Statute and that the Parliament never contemplated to have a situation of this nature and if the cause of action doctrine is given effect to, invariably more than one Hig .....

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..... ed. It is also made clear that the above writ appeal has been dismissed solely on the ground of lack of territorial jurisdiction to entertain the appeal / writ petition and the merits of the case of the appellant have not been dealt with in this judgment. No costs. Consequently, the connected CMP is also dismissed." 2. In view of the principles laid down in the Judgment cited supra, the Writ Peti .....

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