SAHARA INDIA LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AN order dated January 24, 1997, passed by the Assistant Commissioner of Income-tax, Central Circle-Ill, Lucknow, respondent No. 2, under Sub-section (2A) of Section 142 of the Income-tax Act; 1961, hereinafter called the "Act", is under challenge in these petitions, under Article 226 of the Constitution of India, which are before the court for admission.

(2.) SRI Bharat Ji Agarwal, learned senior advocate appearing for the respondents, raises a preliminary objection regarding the maintainability of the writ petitions at Allahabad. He submits that the cause of action for instituting the writ petitions arose within the territorial jurisdiction of the Lucknow Bench of the court inasmuch as the impugned order Was passed at Lucknow ; and that no part of the cause of action arose outside the jurisdiction of the Lucknow Bench of the court. Thus, according to learned counsel, the writ petitions are cognizable by the Lucknow Bench alone.

(3.) THUS, the real question which the court is called upon to decide, in substance, is as to when and where the cause of action to maintain the petitions against the order of respondent No. 2, dated January 24, 1997, passed in exercise of the powers under Sub-section (2A) of Section 142 of the Act, arose.