1990 (10) TMI 64

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....appears that the cause of action, if any, accrued to the petitioner within the territorial jurisdiction of the High Court at Allahabad. The petitioner is seeking to challenge the proceedings taken under the Income-tax Act including the orders passed under section 263 by the Commissioner of Income-tax at Meerut. Though the Union of India and the Central Board of Direct Taxes have been impleaded as ....