https://www.taxtmi.com/caselaws?id=13895 Territorial jurisdiction under Article 226(2) depends on whether the cause of action, wholly or in part, arises within the court's territory. Mere service of an impugned notice within the forum State does not by itself confer jurisdiction unless that service is an integral part of the cause of action. Applying the settled test that cause of action is the bundle of facts needed to obtain relief, the Court noted that the substantive events arose outside the forum and the notices and clarification were issued elsewhere. On that basis, service within the State created no territorial nexus, and the writ petitions were dismissed for want of jurisdiction. en-us Mon, 28 May 2001 00:00:00 +0530 Sat, 04 Jul 2009 17:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13895 Territorial jurisdiction under Article 226(2) depends on whether the cause of action, wholly or in part, arises within the court's territory. Mere service of an impugned notice within the forum State does not by itself confer jurisdiction unless that service is an integral part of the cause of action. Applying the settled test that cause of action is the bundle of facts needed to obtain relief, the Court noted that the substantive events arose outside the forum and the notices and clarification were issued elsewhere. On that basis, service within the State created no territorial nexus, and the writ petitions were dismissed for want of jurisdiction. Case-Laws Income Tax Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13895