K.S. RASHID AND SON vs THE INCOME-TAX INVESTIGATION COMMISSION, ETC.(With connec

The Supreme Court ruled that the Punjab High Court has jurisdiction under Article 226 of the Constitution to issue writs to the Income-tax Investigation Commission in Delhi, even when the petitioners were assessees in U.P. The Court emphasized that Article 226 grants High Courts wide powers to issue writs, limited only by territorial jurisdiction and the amenability of the authority to the court's jurisdiction. The remedy under Article 226 is discretionary, allowing the High Court to refuse relief if adequate alternatives exist. The appeals were dismissed, affirming the High Court's decision.