https://www.taxtmi.com/caselaws?id=17918 The court dismissed the petition due to lack of jurisdiction as the cause of action did not arise within its territorial jurisdiction. Additionally, the court examined the legality of the search and seizure under the Income-tax Act, emphasizing the necessity of proper authorization and satisfaction for such actions. en-us Mon, 06 Jan 1997 00:00:00 +0530 Fri, 25 Sep 2009 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17918 The court dismissed the petition due to lack of jurisdiction as the cause of action did not arise within its territorial jurisdiction. Additionally, the court examined the legality of the search and seizure under the Income-tax Act, emphasizing the necessity of proper authorization and satisfaction for such actions. Case-Laws Income Tax Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17918