Vijay Laxmi Shrivastava vs. Income Tax Officer

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WP/5138/2022HC Madhya Pradesh09 March 2022Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages
For Petitioner: Ashish Goyal
AI SummaryDismissed

What did the High Court hold?

The High Court held that the cause of action having arisen at Vidisha, which lies within the territorial jurisdiction of the Gwalior Bench of the Court, the principal seat at Jabalpur is bereft of jurisdiction to entertain this matter. Consequently, the writ petition was dismissed. The petitioner was granted liberty to approach the Gwalior Bench of the Court. The Court did not decide on the merits of the notice issued under Section 148 of the Income Tax Act, 1961.

What were the facts?

The petitioner, Vijay Laxmi Shrivastava, filed a writ petition before the High Court of Madhya Pradesh at Jabalpur. The petition challenged a notice issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Vidisha. The petitioner resides in Vidisha, and the cause of action for the petition arose in District Vidisha. The respondents are the Income Tax Officer, Vidisha; the Joint Commissioner of Income Tax, Range 3, Bhopal; and the Union of India through the Secretary, Ministry of Finance. The petition was filed under Article 226 of the Constitution of India.

What were the issues?

1. Whether the Jabalpur Bench of the High Court of Madhya Pradesh has territorial jurisdiction to entertain the writ petition, given that the cause of action arose in Vidisha, which falls within the territorial jurisdiction of the Gwalior Bench. Assessee's contention: The petitioner argued that the notice under Section 148 was issued by the ITO, Vidisha, and the cause of action arose in Vidisha. The petitioner resides in Vidisha. Revenue's contention: No specific arguments were recorded for the revenue in this judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE MANINDER S BHATTI ON THE 9th OF MARCH, 2022 WRIT PETITION No. 5138 of 2022 Between:- VIJAY LAXMI SHRIVASTAVA D/O RAJENDRA SHRIVASTAVA , AGED ABOUT 33 YEARS, OCCUPATION: SERVICE NEAR MATA MANDIR BASKULI VIDISHA (MADHYA PRADESH) .....PETITIONER (BY SHRI S.K. PATEL,ADVOCATE ) AND 1. INCOME TAX OFFICER THROUGH INCOME TAX OFFICER AAYAKAR BHAWAN, VIDISHA (MADHYA PRADESH) 2. JOINT COMMISSIONER OF INCOME RANGE 3 BHOPAL BHOPAL AAYAKAR BHAWAN ARERA HILLS BHOPAL (MADHYA PRADESH) 3. UNION OF INDIA THROUGH SECRETARY MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI (DELHI) .....RESPONDENTS NONE This petition coming on for orders this day, JUSTICE SHEEL NAGU passed the following: ORDER Present petition under Article 226 of the Constitution of India has been filed by petitioner residing at Vidisha in respect of cause of action arisen in District Vidisha by way of notice u/S 148 of the Income Tax Act, 1961 (Annexure P-1) issued by ITO-Vidisha. Therefore, cause of action having arisen at Vidisha which lies within territorial jurisdiction of Gwalior Bench of this Court, the principal seat at Jabalpur is bereft of jurisdiction to entertain 1 Digitally signed by VARSHA DUBEY Date: 2022.03.15 11:18:23 IST SAN Signature Not Verified (SHEEL NAGU) JUDGE (MANINDER S BHATTI) JUDGE this matter. Accordingly, this petition stands dismissed with liberty to petitioner to approach the Gwalior Bench of this Court. VD

2 Digitally signed by VARSHA DUBEY Date: 2022.03.15 11:18:23 IST SAN Signature Not Verified Digitally signed by VARSHA DUBEY Date: 2022.03.15 11:18:23 IST SAN Signature Not Verified

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