9911796707
TMI Blog2024 (2) TMIX X X X Extracts X X X X X X X X Extracts X X X X ..... erritorial jurisdiction of Kerela high Court - seeking direction to lift the attachment of his its Bank Account - HELD THAT:- The petitioner is an assessee within the jurisdiction of the 3rd respondent AO, Ward No.I, Ootty. The petitioner is a resident of Nilgiris District in Tamilnadu. The petitioner has filed this writ petition invoking the writ jurisdiction of this Court under Article 226 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iefs: i) To issue a Writ of mandamus or such other Writ or direction to lift the attachment of his its Bank Account No. 20200000034245 maintained with the 4 th Respondent and to permit him to operate the said account. ii) To issue a Writ of mandamus of such other Writ or direction to 2nd Respondent to dispose off the Ext. P3 Appeal and Ext. P7 stay petition in a time bound manner; iii) To issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has jurisdiction. 3. This Court would not have territorial jurisdiction on the basis of the fact that the petitioner's Bank account is in Wayanad, Kerala. The cause of action, if any, has arisen as a result of the assessment order in Ext.P1, against which the petitioner has filed appeal and stay petition. 4. Therefore, this writ petition is dismissed on the ground of lack of territorial ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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