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    <title>2015 (10) TMI 2312 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the writ petitions due to lack of territorial jurisdiction to entertain the case involving quashing of the Income Tax Appellate Tribunal&#039;s order and restoration of an appeal. The court emphasized that the presence of a part of the cause of action within its jurisdiction does not automatically confer jurisdiction. Despite the petitioner&#039;s reliance on Article 226(2) of the Constitution and precedents, the court found the case did not align with established principles. The judgment focused on the importance of territorial jurisdiction in tax matters and directed the petitioner to file before the appropriate court with jurisdiction.</description>
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    <pubDate>Mon, 05 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2015 (10) TMI 2312 - PUNJAB &amp; HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=267038</link>
      <description>The High Court dismissed the writ petitions due to lack of territorial jurisdiction to entertain the case involving quashing of the Income Tax Appellate Tribunal&#039;s order and restoration of an appeal. The court emphasized that the presence of a part of the cause of action within its jurisdiction does not automatically confer jurisdiction. Despite the petitioner&#039;s reliance on Article 226(2) of the Constitution and precedents, the court found the case did not align with established principles. The judgment focused on the importance of territorial jurisdiction in tax matters and directed the petitioner to file before the appropriate court with jurisdiction.</description>
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      <pubDate>Mon, 05 Oct 2015 00:00:00 +0530</pubDate>
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