Law:

Section:

Section 8, read with section 9, of the Taxation on Income (Investigation Commission) Act, 1947 - High Court - Jurisdiction of - Petitioner/assessee belonged to U.P. and his assessment was under Commissioner of Income-tax of that State - Central Government referred cases of assessee to Income-tax Investigation Commission for investigation and accordingly, authorised official of Commission started investigation - Assessee filed writ petition before instant High Court for quashing of proceedings - Whether if any complaint had to be made in regard to proceedings taken against assessee, only court he could have gone to was High Court of Allahabad and neither article 225 nor article 226 of Constitution enlarges territorial jurisdiction of instant High Court, nor has it conferred jurisdiction on it in regard to matters over which it has no jurisdiction previously - Held, yes FACTS The petitioner assessee belonged to U.P. and his assessment was under the Commissioner of Income-tax of that State. The Central Government on 31-12-1947, referred the cases of the assessee to the Income-tax Investigation Commission, located at Delhi, for investigation and report. The Authorised Official of the Commission started investigation for the period subsequent to 31-3-1943, that being the date upto which the assessment had been completed. The assessee filed the application before the High Court of Punjab for the issue of writ in the nature of prohibition and certiorari for directing the authorized official of the Investigation Commission not to proceed with the investigation and quashing the proceedings and alternatively for revision of proceedings before the Commission under article 227 of Constitution. The respondent, contended that the High Court of Punjab had no jurisdiction as the assessment of the petitioner would be enquired into by the ITO, Meerut, and appeals etc. would lie to authorities in the State of U.P., and if a case had to be stated, it would be stated to the High Court at Allahabad. HELD Applying the decision in Nundo Lal Bose v. Calcutta Corporation[1985] ILR 11 Cal 273 to the instant case, it would appear that the jurisdiction of the Punjab High Court would be…

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