https://www.taxtmi.com/caselaws?id=421975 The Gujarat HC dismissed a writ petition challenging the validity of a notice issued under Section 148 of the Income Tax Act for lack of territorial jurisdiction. The court held that territorial jurisdiction must be determined based on facts pleaded in the petition, and the entire cause of action must be considered. Although a notice under Section 143(2) was served at the petitioner's Ahmedabad residence, the court applied the principle of forum conveniens, noting that the petitioner was consistently assessed at Cuttack, held a PAN card there, filed returns there, and the impugned Section 148 notice was issued from Cuttack. The court directed the petitioner to approach the Orissa HC. en-us Wed, 27 Apr 2022 00:00:00 +0530 Thu, 19 Jun 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421975 The Gujarat HC dismissed a writ petition challenging the validity of a notice issued under Section 148 of the Income Tax Act for lack of territorial jurisdiction. The court held that territorial jurisdiction must be determined based on facts pleaded in the petition, and the entire cause of action must be considered. Although a notice under Section 143(2) was served at the petitioner's Ahmedabad residence, the court applied the principle of forum conveniens, noting that the petitioner was consistently assessed at Cuttack, held a PAN card there, filed returns there, and the impugned Section 148 notice was issued from Cuttack. The court directed the petitioner to approach the Orissa HC. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421975