Search operation was conducted at business premises of assessee at Ranchi. During search, certain jewellery was seized by Deputy Director of Investigation Wing, Ranchi.  Assessee filed writ petition before High Court, Kolkata and sought release of jewellery seized by Deputy Director.  Single Judge of High Court dismissed writ petition. On appeal the Court held that  since seizure of jewellery had been effected at Ranchi in State of Jharkhand which was outside territorial jurisdiction of High Court at Calcutta, a writ of mandamus could not be issued to an authority which was situated outside jurisdiction of High Court. Direction could not be issued to Income tax officer, who was outside jurisdiction of this court, to return jewellery.