https://www.taxtmi.com/caselaws?id=779565 The HC held it has territorial jurisdiction as the petitioner's registered office was shifted to Mumbai and a substantial part of the cause of action arose within its territory, so Article 226(2) permits relief despite the Assessing Officer being based elsewhere. The court rejected forum conveniens objections and, following controlling precedent, set aside the notice issued under Section 148 and all proceedings emanating therefrom. en-us Mon, 29 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779565 The HC held it has territorial jurisdiction as the petitioner's registered office was shifted to Mumbai and a substantial part of the cause of action arose within its territory, so Article 226(2) permits relief despite the Assessing Officer being based elsewhere. The court rejected forum conveniens objections and, following controlling precedent, set aside the notice issued under Section 148 and all proceedings emanating therefrom. Case-Laws Income Tax Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779565