https://www.taxtmi.com/caselaws?id=94184 The Delhi High Court dismissed the petition filed by Suraj Woollen Mills seeking a mandamus to refer a case to the High Court, citing lack of territorial jurisdiction. The court held that jurisdiction is determined by the location of the office of the Adjudicating Authority, following precedents under the Income-tax Act. The court concluded that the case should have been filed before the High Court of Bombay, where the matter originated. The argument of the doctrine of merger was deemed irrelevant. The petitioner was granted liberty to approach the High Court of Bombay for relief, with no costs awarded. en-us Wed, 15 Jul 1998 00:00:00 +0530 Sat, 19 Nov 2011 16:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94184 The Delhi High Court dismissed the petition filed by Suraj Woollen Mills seeking a mandamus to refer a case to the High Court, citing lack of territorial jurisdiction. The court held that jurisdiction is determined by the location of the office of the Adjudicating Authority, following precedents under the Income-tax Act. The court concluded that the case should have been filed before the High Court of Bombay, where the matter originated. The argument of the doctrine of merger was deemed irrelevant. The petitioner was granted liberty to approach the High Court of Bombay for relief, with no costs awarded. Case-Laws Customs Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94184