https://www.taxtmi.com/caselaws?id=20354 The High Court of Karnataka upheld its jurisdiction over writ petitions challenging interest claims under sections 214 and 244(1A) of the Income-tax Act, 1961. The court clarified that jurisdiction extends to where the cause of action arises, emphasizing the role of the Commissioner's order made in Bangalore. The court directed a reconsideration of the order based on established precedent, rejecting the Revenue's interpretation of section 244(1A) and emphasizing equitable interpretation of fiscal laws. The writ petitions were allowed, setting aside the Commissioner's order for a fresh decision in line with the court's findings. en-us Wed, 01 Dec 1993 00:00:00 +0530 Fri, 13 Nov 2009 14:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20354 The High Court of Karnataka upheld its jurisdiction over writ petitions challenging interest claims under sections 214 and 244(1A) of the Income-tax Act, 1961. The court clarified that jurisdiction extends to where the cause of action arises, emphasizing the role of the Commissioner's order made in Bangalore. The court directed a reconsideration of the order based on established precedent, rejecting the Revenue's interpretation of section 244(1A) and emphasizing equitable interpretation of fiscal laws. The writ petitions were allowed, setting aside the Commissioner's order for a fresh decision in line with the court's findings. Case-Laws Income Tax Wed, 01 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20354