Wp/5138/2022 Of Vijay Laxmi Shrivastava v. Income Tax Officer

Signature Not VerifiedSAN 1 IN THE HIGH COURT OF MADHYA PRADESH AT JABALPURBEFOREHON'BLE SHRI JUSTICE SHEEL NAGU&HON'BLE SHRI JUSTICE MANINDER S BHATTION THE 9[th] OF MARCH, 2022WRIT PETITION No. 5138 of 2022Between:-VIJAY LAXMI SHRIVASTAVA D/O RAJENDRASHRIVASTAVA , AGED ABOUT 33 YEARS,OCCUPATION: SERVICE NEAR MATA MANDIRBASKULI VIDISHA (MADHYA PRADESH).....PETITIONER(BY SHRI S.K. PATEL,ADVOCATE )AND1.INCOME TAX OFFICER THROUGH INCOME TAXOFFICER AAYAKAR BHAWAN, VIDISHA (MADHYAPRADESH)2.JOINT COMMISSIONER OF INCOME RANGE 3BHOPAL BHOPAL AAYAKAR BHAWAN ARERAHILLS BHOPAL (MADHYA PRADESH)3.UNION OF INDIA THROUGH SECRETARYMINISTRY OF FINANCE GOVERNMENT OF INDIANORTH BLOCK NEW DELHI (DELHI).....RESPONDENTSNONEThis petition coming on for orders this day, JUSTICE SHEEL NAGUpassed the following: ORDER Present petition under Article 226 of the Constitution ofIndia has been filed by petitioner residing at Vidisha in respectof cause of action arisen in District Vidisha by way of notice u/S148 of the Income Tax Act, 1961 (Annexure P-1) issued byITO-Vidisha. Therefore, cause of action having arisen at Vidisha whichlies within territorial jurisdiction of Gwalior Bench of this Court,the principal seat at Jabalpur is bereft of jurisdiction to entertain Signature Not VerifiedSAN this matter. Accordingly, this petition stands dismissed with liberty topetitionerto approach the Gwalior Bench of this Court. (SHEEL NAGU)JUDGEVD (MANINDER S BHATTI)JUDGE