2022 (6) TMI 1388

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..... enging Order of the Settlement Commission rejected on the ground that the petitioner was assessed before an authority in a different State - HELD THAT:- This Court in Mulberry Skills Ltd Vs. Settlement Commission [ 2020 (9) TMI 771 - MADRAS HIGH COURT] wherein a writ filed in identical circumstances, challenging an order of the Settlement Commission, came to be rejected on the ground that the pet .....

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..... w attention to a decision of the Division Bench of this Court in Mulberry Skills Ltd Vs. Settlement Commission (IT WT) ([2021] 123 taxmann.com 118 (Madras)), wherein a writ filed in identical circumstances, challenging an order of the Settlement Commission, came to be rejected on the ground that the petitioner was assessed before an authority in a different State. In that case the assessee in Ka .....

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..... ated to have a situation of this nature and if the cause of action doctrine is given effect to . invariably more than one High Court may have jurisdiction , which is not contemplated . 8. As noted above , the appellant is an assessee on the file of the third respondent namely the Deputy Commissioner of Income Tax , Company Circle 4 ( 1 ) ( Inv . ) , IV Floor , Kendriya Sadan , Koramangala , .....

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