2001 (9) TMI 9

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.... similar and identical to that of the judgment delivered by me in W.P.No. 4840(W) of 2001 (Ispat Industries Ltd. v. Deputy CIT [2002] 253 ITR 474 (Cal). In my opinion this High Court has no jurisdiction to entertain this application and accordingly, this application is also dismissed. I have also considered the judgments referred before me by Dr. Pal, appearing on behalf of the petitioners whic....

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....o tax for the assessment year 1998-99 has escaped assessment within the meaning of section 147 of the said Act and the petitioner was called upon to file a return in respect of the income of the said non-resident firm as its alleged agent. The petitioner has also challenged an order passed by the said Deputy Commissioner under section 163 of the Act by which the petitioner-company has been treated....

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....nts and the facts are identical. Therefore, I am bound by my judgment delivered by me in the said matter and accordingly, I hold that mere service of the notice on the petitioner also cannot constitute a part of the cause of action in respect of this matter and accordingly this application is dismissed and I hold that this court has no territorial jurisdiction to entertain this application. I furt....