Oil and Natural Gas Commission vs Union of India and others

We have heard learned counsel for the parties at length. It appears that the cause of action, if any accrued to the petitioner within the territorial jurisdiction of the High Court at Allahabad. The petitioner is seeking to challenge the proceedings taken under the Income Tax Act including the orders passed u/s 263 by the Commissioner of Income Tax at Meerut. Though the Union of India and the Central Board of Direct Taxes have been imp leaded as respondents in this writ petition, there is no relief claimed against the said two respondents. In our opinion, this court has no territorial jurisdiction to decide the points raised in this writ petition. We, Therefore, direct that the petition be returned to the petitioner by the Registry immediately so as to enable the petitioner to file the writ petition in the Allahabad High Court, if the petitioners so desire. The interim orders granted by us will continue for a period of one week. Mr. Jain opposes our continuation to the interim orders. But, in our opinion, as the demand raised is very high and as the petitioner is a Government-Corporation and also considering the fact that a limited stay has been granted by the Income Tax authorities themselves, in our opinion, no injustice would be done if the interim orders are continued for a period of one week. We make it clear that the interim orders are continued subject to the condition that the undisputed demand, if any, has to be paid by the petitioners to the respondents immediately.