A writ petition was filed on the ground that the respondent officers situated in Bangalore had entered upon, and conducted search and seizure in the premises of the assessee, at Chennai, in the face of the admitted position that he fell under the jurisdiction of the officers at Chennai and this was illegal and contrary to the Act. Court held  that the records showed that the warrant of authorisation dated August 29, 2017 in regard to the search conducted on August 30, 2017 had been issued in form 45, in the name of the assessee, by the Deputy Director (Investigation), Bengaluru. The warrant of authorisation and consequent search proceedings were not valid. Court also held that notification No. S. O. 2914(E) Dated 13-11-2014,Extension of  territorial jurisdiction only in respect of  place of  search and  no extension of  territorial jurisdiction with regard to assesses.