Writ against order passed by assessing authority of Tamilnadu cannot be filed in Kerala

Manaf Alihassan Vs National Faceless Assessement Centre (Kerala High Court) In the case of Manaf Alihassan vs National Faceless Assessment Centre, the Kerala High Court delivered a judgment dismissing the writ appeal filed by Manaf Alihassan challenging orders of a Tamil Nadu Assessing Authority. The court’s decision was based on the lack of territorial jurisdiction, as explained in the detailed analysis below. The crux of the matter lies in the jurisdictional question raised by the appellant, Manaf Alihassan, regarding the attachment of his bank account by the assessing authority in Tam...