https://www.taxtmi.com/caselaws?id=15304 The court held that it had territorial jurisdiction to entertain the petition as part of the cause of action arose within its jurisdiction. It also determined that the Assistant Commissioner of Income-tax, Delhi, had the jurisdiction to issue notices under section 148 of the Income-tax Act to the petitioner-company registered in Sikkim. Additionally, the court found that the Assessing Officer had valid reasons to believe that income chargeable to tax had escaped assessment. Consequently, the petition was dismissed, interim orders were vacated, and no costs were awarded. en-us Wed, 21 Jul 1999 00:00:00 +0530 Tue, 04 Aug 2009 16:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15304 The court held that it had territorial jurisdiction to entertain the petition as part of the cause of action arose within its jurisdiction. It also determined that the Assistant Commissioner of Income-tax, Delhi, had the jurisdiction to issue notices under section 148 of the Income-tax Act to the petitioner-company registered in Sikkim. Additionally, the court found that the Assessing Officer had valid reasons to believe that income chargeable to tax had escaped assessment. Consequently, the petition was dismissed, interim orders were vacated, and no costs were awarded. Case-Laws Income Tax Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15304