https://www.taxtmi.com/caselaws?id=753345 Territorial jurisdiction under writ law depends on the location of the impugned authority and the material cause of action, not merely on the situs of a bank account. An attachment issued under the Income-tax Act by an assessing authority located in Tamil Nadu could not be challenged before the Kerala High Court only because the assessee maintained an account in Kerala. As the relevant orders and business connection were in Tamil Nadu, the writ petition was held not maintainable in Kerala for want of territorial jurisdiction. en-us Tue, 26 Mar 2024 00:00:00 +0530 Thu, 30 May 2024 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753345 Territorial jurisdiction under writ law depends on the location of the impugned authority and the material cause of action, not merely on the situs of a bank account. An attachment issued under the Income-tax Act by an assessing authority located in Tamil Nadu could not be challenged before the Kerala High Court only because the assessee maintained an account in Kerala. As the relevant orders and business connection were in Tamil Nadu, the writ petition was held not maintainable in Kerala for want of territorial jurisdiction. Case-Laws Income Tax Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753345