https://www.taxtmi.com/caselaws?id=7267 The Delhi HC held that it lacked a sufficient territorial basis to entertain a writ seeking enforcement of an appellate order made by the Income-tax Appellate Tribunal at Calcutta, because the grievance arose from orders passed and to be implemented by authorities outside its jurisdiction. Section 5(8) of the Indian Income-tax Act, 1922 was only an obedience provision for departmental officers and did not create appellate power or jurisdiction. The contention that relief could be directed against the Union of India in Delhi was treated as too remote, since the operative order concerned implementation by outside authorities. The Court also declined to exercise its writ discretion and left the petitioner to approach the competent High Court. en-us Mon, 18 Mar 1968 00:00:00 +0530 Mon, 16 Feb 2009 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7267 The Delhi HC held that it lacked a sufficient territorial basis to entertain a writ seeking enforcement of an appellate order made by the Income-tax Appellate Tribunal at Calcutta, because the grievance arose from orders passed and to be implemented by authorities outside its jurisdiction. Section 5(8) of the Indian Income-tax Act, 1922 was only an obedience provision for departmental officers and did not create appellate power or jurisdiction. The contention that relief could be directed against the Union of India in Delhi was treated as too remote, since the operative order concerned implementation by outside authorities. The Court also declined to exercise its writ discretion and left the petitioner to approach the competent High Court. Case-Laws Income Tax Mon, 18 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7267