| Case ID |
2b93737d-d801-4d25-9dd6-56ea3c1b774d |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The Delhi High Court held that it lacked territorial jurisdiction to decide the points raised in the writ petition filed by the petitioner, Oil & Natural Gas Commission, against the orders passed under section 263 of the Income-tax Act by the Commissioner at Meerut. The Court noted that while the Union of India and the Central Board of Direct Taxes were named as respondents, no relief was sought against them. Consequently, the petition was directed to be returned to the petitioner for filing in the appropriate jurisdiction of the Allahabad High Court. The Court also decided to continue the interim orders for one week, considering the significant demand raised and the status of the petitioner as a Government-Corporation, ensuring no injustice would occur during this period. However, the petitioner was instructed to pay any undisputed demand to the revenue immediately. |
| Summary |
In the case involving the Oil & Natural Gas Commission, the Delhi High Court addressed issues related to territorial jurisdiction under the Income-tax Act, 1961. The petitioner sought relief against orders issued under section 263 by the Commissioner at Meerut, but the Court determined that it lacked jurisdiction since no relief was claimed against the Union of India or the Central Board of Direct Taxes. The decision emphasized the importance of filing petitions in the correct jurisdiction, especially when significant demands are involved. The interim orders were extended for one week to prevent injustice to the petitioner, a Government-Corporation, while they were instructed to settle any undisputed demands promptly. This case highlights key aspects of jurisdiction and the procedural requirements for filing writ petitions in tax-related matters, providing valuable insights for legal practitioners and advocates in the field. |
| Court |
Delhi High Court
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| Entities Involved |
Union of India,
Central Board of Direct Taxes,
Oil & Natural Gas Commission
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| Judges |
B.N. KIRPAL,
MRS. SANTOSH DUGGAL
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| Lawyers |
K.K. Venugopal,
J.B. Dadachanji,
Ms. Lira Goswamy,
Manmohan,
D.K. Jain,
Rajendra,
R.N. Verma,
D.C. Taneja
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| Petitioners |
Oil & Natural Gas Commission
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| Respondents |
Union of India
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| Citations |
1991 SLD 1494 = (1991) 188 ITR 368
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| Other Citations |
Not available
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
263
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