Jdm Builders And Developers Pvt. Ltd. Through Director Shri Krishnakanhaiya Mittal vs. Income Tax Department

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WP/8216/2026HC Madhya Pradesh16 March 2026Bench: HON'BLE SHRI JUSTICE GURPAL SINGH AHLUWALIA2 pages
For Petitioner: Ashish GoyalFor Respondent: Harsh Parashar[R-1]
AI SummaryWithdrawn

What did the High Court hold?

The High Court overruled its own office objection regarding territorial jurisdiction, finding that the cause of action arose within its territorial limits, despite one respondent being outside its jurisdiction. Subsequently, the petitioner sought to withdraw the petition with liberty to raise all objections, including those related to the limitation of issuing notices and pecuniary jurisdiction, before the assessing authority. The Court granted this liberty and disposed of the petition. The authority was directed to decide all objections raised by the petitioner before proceeding further in the matter, in accordance with law. No decision was made on the merits of the Section 148 notice itself.

What were the facts?

The petitioner, JDM Builders and Developers Pvt. Ltd., filed a writ petition before the High Court of Madhya Pradesh at Indore. The petition challenged a notice issued under Section 148 of the Income Tax Act, 1961. The Income Tax Department was the respondent. The matter was listed on an objection raised by the High Court regarding its territorial jurisdiction. The petitioner argued that the cause of action arose within the Court's jurisdiction, despite one respondent residing outside it. The Court overruled the territorial jurisdiction objection.

What were the issues?

1. Whether the High Court has territorial jurisdiction to entertain the writ petition, considering that one of the respondents resides outside its jurisdiction, but the cause of action arose within it (Article 226 of the Constitution of India)? Assessee's contention: The cause of action has arisen within the jurisdiction of this Court, even though one of the respondents is residing outside the jurisdiction of this Bench. Revenue's contention: Not recorded in the 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 INDORE BEFORE HON'BLE SHRI JUSTICE VIJAY KUMAR SHUKLA & HON'BLE SHRI JUSTICE ALOK AWASTHI ON THE 16th OF MARCH, 2026 WRIT PETITION No. 8216 of 2026 JDM BUILDERS AND DEVELOPERS PVT. LTD. THROUGH DIRECTOR SHRI KRISHNAKANHAIYA MITTAL Versus INCOME TAX DEPARTMENT AND OTHERS Appearance: Shri Ashish Goyal - Advocate for the petitioner (through VC). Shri Harsh Parashar - Advocate (through VC) with Ms. Yashika Bondwal - Advocate for the respondent No.1. ORDER Per: Justice Vijay Kumar Shukla 1. The matter is listed on the objection by the High Court regarding territorial jurisdiction. 2. Counsel for the petitioner submitted that the cause of action has arisen within the jurisdiction of this Court, though one of the respondent is residing outside the jurisdiction of this Bench. 3. Considering the same, office objection regarding territorial jurisdiction is overruled. 4. The present petition is filed under Article 226 of the Constitution of India challenging the notice issued under Section 148 of the Income Tax Act, 1 WP-8216-2026 NEUTRAL CITATION NO. 2026:MPHC-IND:7064 Signed by: TRILOK SINGH SAVNER Signing time: 3/16/2026 5:22:54 PM Signature Not Verified

(VIJAY KUMAR SHUKLA) JUDGE (ALOK AWASTHI) JUDGE 1961. 5. After arguments, counsel for the petitioner prays for withdrawal of the petition with liberty to raise all objections including the question relating to limitation of the issuance of notices as well as the pecuniary jurisdiction before the authority. 6. Petition is disposed of with the said liberty. Three days' time is granted to file objections. On filing objections, the authority shall decide all the objections raised by the petitioner before proceeding further in the matter, in accordance with law. 7. With the aforesaid, petition is disposed of. trilok

2 WP-8216-2026 NEUTRAL CITATION NO. 2026:MPHC-IND:7064 Signed by: TRILOK SINGH SAVNER Signing time: 3/16/2026 5:22:54 PM Signature Not Verified

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