D.S. Sinha, J. - (1.) AN order dated January 24, 1997, passed by the Assistant Commissioner of Income-tax, Central Circle-Ill, Lucknow, respondent No. 2, under Sub-section (2A) of Section 142 of the Income-tax Act; 1961, hereinafter called the "Act", is under challenge in these petitions, under Article 226 of the Constitution of India, which are before the court for admission.
(2.) SRI Bharat Ji Agarwal, learned senior advocate appearing for the respondents, raises a preliminary objection regarding the maintainability of the writ petitions at Allahabad. He submits that the cause of action for instituting the writ petitions arose within the territorial jurisdiction of the Lucknow Bench of the court inasmuch as the impugned order Was passed at Lucknow ; and that no part of the cause of action arose outside the jurisdiction of the Lucknow Bench of the court. Thus, according to learned counsel, the writ petitions are cognizable by the Lucknow Bench alone. Countering the submission of learned counsel for the respondents, Sri S. E. Dastur, learned senior advocate representing the petitioners, submits that the writ petitions are maintainable at Allahabad also in view of the fact that the order of "previous approval" for passing the impugned order, envisaged in Sub-section (2A) of Section 142 of the Act, was accorded by the Commissioner of Income-tax (Central), respondent No. 1, Kanpur, which is within the territorial jurisdiction of the court at Allahabad. In view of the decision of the Supreme Court rendered in Nasiruddin v. State Transport Appellate Tribunal, AIR 1976 SC 331, which, as pointed out by the Supreme Court in its later decision rendered in U. P. Rashtriya Chini Mill Adhihari Parishad v. State of U. P., AIR 1995 SC 2148, still holds good, and no other binding precedent having been placed before the court, it cannot be gainsaid that if the cause of action for maintaining the petitions is held to have wholly arisen at Lucknow, the petitions will be cognizable by the Lucknow Bench of the court ; and that if it is found that the cause of action to maintain the petitions arose partly at Lucknow and partly at Kanpur the petitions would be cognizable at both the places, namely, Lucknow and at Allahabad, and in such a situation the petitioners being dominus litus will have the choice to maintain the petitions either at Lucknow or Allahabad.
(3.) THUS, the real question which the court is called upon to decide, in substance, is as to when and where the cause of action to maintain the petitions against the order of respondent No. 2, dated January 24, 1997, passed in exercise of the powers under Sub-section (2A) of Section 142 of the Act, arose. In the writ petitions, the petitioners have prayed for the following reliefs : ''(a) that this court may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India calling for the records of the first petitioner's case and, after examining the legality and validity thereof, pass appropriate orders and directions to quash and set aside the impugned order dated January 24, 1997, being exhibit 'X' hereto ; (b) that this honourable court may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions, under Article 226 of the Constitution of India, ordering and directing respondent No. 2 to withdraw forthwith the impugned order dated January 24, 1997, being exhibit 'X' hereto ; (c) that this honourable court may be pleased to declare the provisions of Section 142(2A) as violative of Articles 14 and 19 of the Constitution of India ; (d) that pending the hearing and final disposal of the present petition respondent No. 2, his servants and agents, be restrained by an order and injunction of this honourable court from taking any steps in furtherance of or pursuant to the impugned order dated January 24, 1997, being exhibit 'X' hereto ; (e) for ad interim reliefs in terms of prayer (d) above ; (f) for costs of this petition ; (g) for such further writs, orders and directions as the nature and circumstances of the case may require." ;