https://www.taxtmi.com/caselaws?id=36802 The High Court of Madras dismissed a writ petition seeking a writ of prohibition against the Income Tax Officer (ITO) for reopening assessment, as the court found no cause of action within its jurisdiction. The petitioner, a sugar company assessed by the ITO in Kakinada, challenged the notice issued there. The court held that the ITO's jurisdiction, based on the location of the business, determined the cause of action, not the administrative office's location. Citing precedents, the court emphasized that lack of cause of action within its territory deprived it of jurisdiction, leading to the dismissal of the petition without costs. en-us Wed, 21 Nov 1979 00:00:00 +0530 Wed, 24 Mar 2010 16:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36802 The High Court of Madras dismissed a writ petition seeking a writ of prohibition against the Income Tax Officer (ITO) for reopening assessment, as the court found no cause of action within its jurisdiction. The petitioner, a sugar company assessed by the ITO in Kakinada, challenged the notice issued there. The court held that the ITO's jurisdiction, based on the location of the business, determined the cause of action, not the administrative office's location. Citing precedents, the court emphasized that lack of cause of action within its territory deprived it of jurisdiction, leading to the dismissal of the petition without costs. Case-Laws Income Tax Wed, 21 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36802