Neutral Citation No. - 2025:AHC-LKO:42375-DB Court No. - 2 Case :- WRIT TAX No. - 513 of 2025 Petitioner :- M/S Art Sil Jv Thru. Authorized Signatory Deepak Kumar And Another Respondent :- State Of U.P. Thru. Addl. Chief Secy. U.P. Rural Development And 6 Others Counsel for Petitioner :- Abhishek Dwivedi,Vipul Rai Counsel for Respondent :- C.S.C.,Anurag Srivastava,Kushagra Dikshit Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. Opposite No.3, who has committed the alleged error in deduction of TDS is stationed at Kanpur. Petitioner is also stationed at Kanpur. This Court lacks territorial jurisdiction. At this stage it is informed that the concerned Income Tax Office is also at Kanpur. Petitioner may pursue the remedies as prescribed. The writ petition is disposed of. . [Manish Kumar,J.] [Rajan Roy,J.] Order Date :- 23.7.2025 S. Kumar Digitally signed by :- SANTOSH KUMAR High Court of Judicature at Allahabad, Lucknow Bench