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<h1>Bank Account Location in Wayanad Doesn't Establish Territorial Jurisdiction; Petition Dismissed Due to Link to Ootty Order.</h1> The HC dismissed the writ petition for lack of territorial jurisdiction, as the petitioner's bank account in Wayanad did not establish jurisdiction. The ... Territorial jurisdiction of the court in a Writ Petition - lack of territorial 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 the Constitution of India on the ground that the petitioner has Bank Account in Wayanad and, therefore, this Court has jurisdiction. 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. Therefore, this writ petition is dismissed on the ground of lack of territorial jurisdiction of this Court. Issues involved: Lack of territorial jurisdiction for the writ petitionThe petitioner filed a writ petition seeking various reliefs, including lifting the attachment of their bank account, expediting the disposal of an appeal, and setting aside proceedings initiated under Section 226 of the Income Tax Act, 1961.Jurisdiction of the Court:The petitioner, an assessee under the jurisdiction of the assessing officer in Ootty, Tamilnadu, invoked the writ jurisdiction under Article 226 of the Constitution of India. The petitioner claimed jurisdiction based on having a bank account in Wayanad, Kerala.Court's Decision:The Court ruled that having a bank account in Wayanad did not establish territorial jurisdiction for the Court. The cause of action stemmed from the assessment order, not the location of the bank account. Consequently, the writ petition was dismissed due to the lack of territorial jurisdiction.Outcome:The writ petition was dismissed, and any pending interlocutory applications were also dismissed as a result of the Court's decision on the issue of territorial jurisdiction.
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