https://www.taxtmi.com/caselaws?id=788531 Writ jurisdiction depends on the real and substantial cause of action, namely the material, essential and integral facts giving rise to the dispute. The mere location of the respondent authority in Delhi, or the fact that the impugned order was issued from Delhi, is not enough by itself to confer territorial jurisdiction. Even where a part of the cause of action arises within the forum, the Court may decline to entertain the petition if another forum is more appropriate under forum conveniens. The petition was dismissed for lack of territorial jurisdiction, with liberty to approach the jurisdictional High Court. en-us Mon, 16 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788531 Writ jurisdiction depends on the real and substantial cause of action, namely the material, essential and integral facts giving rise to the dispute. The mere location of the respondent authority in Delhi, or the fact that the impugned order was issued from Delhi, is not enough by itself to confer territorial jurisdiction. Even where a part of the cause of action arises within the forum, the Court may decline to entertain the petition if another forum is more appropriate under forum conveniens. The petition was dismissed for lack of territorial jurisdiction, with liberty to approach the jurisdictional High Court. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788531