Petitioners directed to approach High Court after income tax case transferred between jurisdictions

The SC dismissed the special leave petition after condoning delay, noting that petitioners' income tax case had been centralized and transferred from Deputy Commissioner of Income Tax, Circle 61(1), Delhi to Deputy Commissioner of Income Tax, Central Circle-1, Faridabad. The Court declined to entertain the petition and directed petitioners to seek remedy before the HC having jurisdiction. All pending applications were disposed of.

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The Supreme Court, per Justices Ujjal Bhuyan and Manmohan, heard the petitioners' counsel and after condoning delay, noted that the petitioners' case had been centralized and transferred from the Deputy Commissioner of Income Tax, Circle 61(1), Delhi to the Deputy Commissioner of Income Tax, Central Circle-1, Faridabad (Haryana). Consequently, the Court held it was "not inclined to entertain this special leave petition," directing that the petitioners "may seek their remedy before the High Court having jurisdiction." The special leave petition was therefore dismissed, and any pending applications were disposed of.

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