https://www.taxtmi.com/caselaws?id=11714 Mere service of an income-tax notice under section 148 does not by itself create territorial jurisdiction for a writ petition; the court treated the absence of any part of the cause of action within its territory as decisive. The availability of an appellate remedy against an order under section 163, treating a person as agent of a non-resident assessee, also weighs against writ interference because an efficacious statutory appeal is ordinarily a sufficient alternative remedy. The combined effect is that territorial nexus and remedy exhaustion remain central limits on writ jurisdiction in income-tax matters. en-us Mon, 10 Sep 2001 00:00:00 +0530 Sat, 06 Feb 2010 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11714 Mere service of an income-tax notice under section 148 does not by itself create territorial jurisdiction for a writ petition; the court treated the absence of any part of the cause of action within its territory as decisive. The availability of an appellate remedy against an order under section 163, treating a person as agent of a non-resident assessee, also weighs against writ interference because an efficacious statutory appeal is ordinarily a sufficient alternative remedy. The combined effect is that territorial nexus and remedy exhaustion remain central limits on writ jurisdiction in income-tax matters. Case-Laws Income Tax Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11714