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TMI Blog1979 (11) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner contended that this court has no jurisdiction to issue any such writ as prayed for in the present case, as no part of the cause of action arose within the jurisdiction of this court. Article 226(2) of the Constitution of India provides that the power to issue a writ may be exercised by any High Court exercising jurisdiction in relation to the territories within which the cause of action wholly or in part arises for the exercise of such power, notwithstanding that the seat of such Government or authority or the residence of such person is not within those territories. In para. 13 of the affidavit, it is mentioned that the proceedings initiated by the ITO by issuing the notice under s. 148 of the I.T. Act are wrong, illegal and wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income or of such cases or classes of cases as the Commissioner may direct. Sub-section (3) of the same section enacts that within the limits of the area assigned to him, the ITO shall have jurisdiction in respect of any person carrying on a business or profession if the place at which he carries on his business or profession is situate within the area, or where his business or profession is carried on in more places than one, if the principal place of his business or profession is situate within the area. Only on the basis that the principal place of the assessee (the petitioner) was within the jurisdiction of the ITO, Kakinada, all along assessments have been made on the petitioner. It is not denied that the respondent has, what is ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court. In Purtabpore Co. Ltd. v. Cane Commissioner, Bihar, AIR 1969 All 105, the Cane Commissioner, Bihar at Patna, passed two orders. By his first order, he superseded his earlier order passed under cl. 6(1)(a) of the Sugarcane (Control) Order, 1966, in favour of the writ petitioner's sugar factory situate in U.P. and also reduced the number of villages (all situate in Bihar), constituting the reserved area of the factory for the purchase of sugarcane. This order was communicated to the petitioner's factory in U.P. By his second order, which was not communicated to the petitioner, he directed that the villages excluded from the petitioner's reserved area should be allotted to another sugarcane factory in Bihar. It is at this stage the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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