Law:

Section:

Section 226 of the Income-tax Act, 1961 - Collection and recovery of tax - Other modes of recovery - Assessee was served with notice under section 226 - On appeal, High Court set aside said order and notice with liberty to TRO to exercise his jurisdiction within scope and ambit of section 226(3)(vi) with regard to genuineness or falsity of objection raised without sitting in appeal on merits of objection itself after giving opportunity to assessee - However, TRO purportedly decided matter in terms of and order of appeal Court and passed order without hearing assessee - Whether since without complying with direction and order of appeal court, TRO passed impugned order, under those circumstances, assessee should be protected by interim order - Held, yes - Whether therefore, operation of impugned order was to be stayed - Held, yes FACTS The assessee-company was served with notices under section 226 at it Calcutta Office. On appeal, challenging the said notice, the High Court dismissed the same. However, ultimately, TRO passed an order under section 226(3)(vi). Against the said order passed by the TRO, the assessee filed writ petition submitting inter alia, that the Court set aside said order and notice and restrained TRO from proceeding with the proceedings under section 226(3) against it till the decree executable with liberty to exercise his jurisdiction within the scope and ambit of section 226(3)(vi) with regard to the genuineness or the falsity of the objection raised without sitting in appeal on the merits of the objection itself after giving opportunity to the assessee; that by the impugned order, the TRO purported to have decided the matter in terms of the and order of the Appeal Court and passed impugned order without hearing the assessee; that the TRO in gross breach of the direction and mandate given by the Appeal Court failed and neglected to give any opportunity meaning thereby no notice of hearing was given to it, which amounted to violation of the principles of natural justice. HELD It is settled position of law that the jurisdiction of a writ petition is decided not in relation to the place of business and/or office of the respondent alone. The…

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