Territorial jurisdiction in tax writs must follow the cause of action, leading to return of the petition.

The Delhi HC held that it lacked territorial jurisdiction over a writ challenging Income-tax Act proceedings where the cause of action, if any, arose within the jurisdiction of the Allahabad High Court. The impugned action related to orders under section 263 passed by the Commissioner at Meerut, and no relief was sought against the Union or CBDT within Delhi's territorial limits. The writ petition was therefore not entertainable in Delhi and was directed to be returned for presentation before the appropriate High Court.

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Issues: Whether the High Court had territorial jurisdiction to entertain the writ petition challenging proceedings under the Income-tax Act, and whether the petition was liable to be returned for presentation before the appropriate High Court.

Analysis: The Court found that the cause of action, if any, had arisen within the territorial jurisdiction of the Allahabad High Court. The challenge was directed against proceedings under the Income-tax Act, including orders passed under section 263 by the Commissioner of Income-tax at Meerut, while no relief was claimed against the Union of India or the Central Board of Direct Taxes within the Delhi High Court's territorial jurisdiction. On that basis, the Court held that it lacked territorial jurisdiction to decide the issues raised and that the petition should be returned for filing before the Allahabad High Court.

Conclusion: The writ petition could not be entertained by the Delhi High Court for want of territorial jurisdiction and was directed to be returned to the petitioner for presentation before the Allahabad High Court.

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