Law:

Section:

Section 163, read with section 148, of the Income-tax Act, 1961 and Article 226 of the Constitution of India - Non-resident - Agent of - Assessment year 1988-89 - Assessing Officer issued a notice under section 148 and passed an order under section 163 treating petitioner-assessee as an agent of a non-resident firm - Said notice and order were challenged in High Court through writ petition - Whether mere service of notice on petitioner could constitute a part of cause of action in respect of matter within territorial jurisdiction of High Court to entertain application - Held, no - Whether, moreover, since there was an alternative remedy of appeal provided against order passed by authorities under section 163, order passed by Assessing Officer could not be interfered with in writ jurisdiction - Held, yes CASES REFERRED TO Ispat Industries Ltd. v. Dy. CIT [2002] 253 ITR 474/ 123 Taxman 756 (Cal.) [Para 1], CIT v. Alfred Herbert (India) (P.) Ltd.[1986] 159 ITR 583/ 26 Taxman 145 (Cal.) [Para 2], Y. Narayana Chetty v. ITO [1959] 35 ITR 388 (SC) [Para 2], Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 191 (SC) [Para 2], Mohindra Mohan Sirkar v. ITO [1978] 112 ITR 47 (Cal.) [Para 2],CIT v. Oriental Rubber Works [1984] 145 ITR 477/[1983] 15 Taxman 51 (SC) [Para 2], ITO v. Ch. Atchaiah [1996] 218 ITR 239/ 84 Taxman 630 (SC) [Para 2] and Raza Textiles Ltd. v. ITO [1973] 87 ITR 539 (SC) [Para 2]. Dr. Pal for the Petitioner. JUDGMENT 1. The facts of this case are similar and identical to that of the judgment delivered by me in W.P. No. 4840(W) of 2001 Ispat Industries Ltd. v. Dy. CIT [2002] 253 ITR 474 (Cal.). In my opinion this High Court has no jurisdiction to entertain this application and accordingly, this application is also dismissed. 2. I have also considered the judgments referred before me by Dr. Pal, appearing on behalf of the petitioners which are reported in CIT v. Alfred Herbert (India) (P.) Ltd. [1986] 159 ITR 583 2 (Cal.); Y. Narayana Chetty v. ITO [1959] 35 ITR 388(SC); Calcutta Discount Co. Ltd. v. ITO [1961] 41 ITR 191 (SC); Mohindra Mohan Sirkar v. ITO [1978] 112 ITR 47 (Cal.);CIT v. Oriental Rubber Works [1984] 145 ITR 477 3 (SC); ITO v. Ch.…

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