Respondent No. 1 is based at Hyderabad in the State of Telangana.  that, in t Notice is issued to the assessee which is a non existent company, the same is served on the assessee, whose registered office is within the territorial jurisdiction of this Court, and who has received the  notice at Mumbai. It is the assessee which is required to defend such notice as served on it at Mumbai. The assessee is an assessee within the jurisdiction of the tax authorities at Mumbai. In this situation, certainly a part of the cause of action, in terms of cl. (2) of Art. 226 of the Constitution of India, has arisen within the territorial jurisdiction of this Court, which, entitles the assessee to approach this Court invoking its jurisdiction under Art. 226 of the Constitution, with a grievance of breach of its legal and constitutional rights.. Teleperformance Global Services (P) Ltd. v. Asstt. CIT (2021) 322 CTR  734 /201 DTR  161(Bom)(HC)  (AY. 2017-18)