Forum Convenience Principle Favors Remedies in Kolkata as Cause of Action Originated There: Bombay HC

Trustcap Private Limited Vs ITO (Bombay High Court) Bombay High Court held that applying principle of forum convenience, since orders/notices are issued by ITO in Kolkata and a substantial portion of cause of action has accrued at Kolkata, it would be appropriate if the petitioner was relegated to availing of the remedies at Kolkata. Facts- This petition challenges, inter alia, the order dated 27 August 2024 made under Section 148A(d) and notice dated 27 August 2024 issued under Section 148 of the Income Tax Act, 1961 by the Income Tax Officer, Kolkata, and the Chief Commissioner of Income Tax...