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    <title>2021 (5) TMI 192 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petitions challenging the Settlement Commission&#039;s order under the Income Tax Act, citing jurisdictional issues. The Madras High Court invoked the doctrine of forum conveniens due to the respondents being under the Karnataka High Court&#039;s jurisdiction. The petitioner was directed to seek remedy in Karnataka, emphasizing the importance of filing petitions in the appropriate jurisdiction. No costs were awarded, and the case was closed without admitting the writ petitions.</description>
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      <description>The Court dismissed the writ petitions challenging the Settlement Commission&#039;s order under the Income Tax Act, citing jurisdictional issues. The Madras High Court invoked the doctrine of forum conveniens due to the respondents being under the Karnataka High Court&#039;s jurisdiction. The petitioner was directed to seek remedy in Karnataka, emphasizing the importance of filing petitions in the appropriate jurisdiction. No costs were awarded, and the case was closed without admitting the writ petitions.</description>
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