https://www.taxtmi.com/caselaws?id=333753 Territorial jurisdiction under Article 226 depends on whether a material, essential or integral part of the cause of action arises within the court's territory. Mere presence of an office, assets, or incidental business activity is not enough unless those facts form part of the operative grievance. On the stated facts, the income-tax survey, demand and consequential proceedings originated in New Delhi, where the assessee was registered, and the impugned action flowed from that Delhi-based process. The asserted Chennai connection was therefore insufficient, and the writ challenge was not maintainable before the Madras High Court. en-us Tue, 19 Jul 2016 00:00:00 +0530 Sat, 22 Oct 2016 21:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333753 Territorial jurisdiction under Article 226 depends on whether a material, essential or integral part of the cause of action arises within the court's territory. Mere presence of an office, assets, or incidental business activity is not enough unless those facts form part of the operative grievance. On the stated facts, the income-tax survey, demand and consequential proceedings originated in New Delhi, where the assessee was registered, and the impugned action flowed from that Delhi-based process. The asserted Chennai connection was therefore insufficient, and the writ challenge was not maintainable before the Madras High Court. Case-Laws Income Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333753