Writ not entertained by Gujarat HC as petitioner assessed to tax at Cuttack

Bhavendra Hasmukhlal Patadia Vs Union of India (Gujarat High Court)

Facts-

In the writ, the subject matter of challenge is the legality and validity of the notice issued by the ITO, Ward 1(1), Cuttack (State of Orissa) under Section 148 of the Income Tax Act, 1961 (for short, “the Act, 1961”) seeking to reopen the assessment for the A. Y. 2015-16 under Section 147 of the Act, 1961.

At the outset, the learned Senior Counsel appearing for the Revenue raised a preliminary objection as regards the maintainability of the present writ application on the ground of the territorial jurisdiction of this High Court to entertain the present writ application.

Conclusion-

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