https://www.taxtmi.com/caselaws?id=789060 Article 226(2) permits writ jurisdiction where a material part of the cause of action arises within the High Court's territory, even if the originating tax authority is elsewhere. In a transfer situation under the Income-tax Act, the presence of the transferee jurisdictional officer and the local receipt and effect of the recovery action can establish territorial nexus. A tax recovery demand also cannot be sustained without producing the foundational assessment or rectification order and relevant service records; incomplete system extracts are insufficient, and adverse inference may follow if the Department fails to substantiate the demand. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789060 Article 226(2) permits writ jurisdiction where a material part of the cause of action arises within the High Court's territory, even if the originating tax authority is elsewhere. In a transfer situation under the Income-tax Act, the presence of the transferee jurisdictional officer and the local receipt and effect of the recovery action can establish territorial nexus. A tax recovery demand also cannot be sustained without producing the foundational assessment or rectification order and relevant service records; incomplete system extracts are insufficient, and adverse inference may follow if the Department fails to substantiate the demand. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789060