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TMI Blog2019 (11) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... bjections stated in para-21.2 have not been appraised by the concerned authority. If it is not considered, it is an advantage to the petitioner in future to take the contention that his grievance/objections have not been addressed, which would be non-application of mind, and on that ground itself further proceedings will be treated as void. The present petition is premature. Accordingly, the writ petition stands dismissed as premature reserving liberty to the petitioner to pursue the Deputy Commissioner of Income-tax in terms of annexure-C and appraise all his contentions. In the event of making a detailed explanation along with the documents before the Deputy Commissioner of Income-tax pursuant to the communication dated February 28, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing F. No. 148/AAACE7858F/DCIT-C-2(1)(2)/2018-19 passed by the first respondent enclosed as annexure-C ; (d) Quash as far as the petitioner is concerned by an appropriate writ or order in the nature of certiorari or otherwise, the impugned notice bearing F.No./TPO-1(1)(2)/2018-19 issued by the second respondent under section 92CA, dated October 23, 2018, enclosed as annexure-D. 2. Annexures A to D are notices issued under sections 148 and 143(2) of the Income-tax Act, 1961. Annexure-C is stated to have been the over-ruling objections of the petitioner and annexure-D relates to issuance of notice under section 92CA. On a bare perusal of the impugned notices read with annexure-C, it is crystal clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, writ is maintainable. The definition of jurisdiction as defined in the judicial dictionary is as under : Jurisdiction means the legal authority to administer justice according to the means, the law has provided subject to the limitation imposed by the law upon the judicial authority. A Government's general power to exercise authority over all persons and things within its territory ; especially a State's power to create interests that will be recognized under common-law principles as valid in other States. A court's power to decide a case to issue a decree ; the constitutional grant of federal-question jurisdiction. 4. The judgment delivered by a court not competent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ck of jurisdiction in the court to render its decree or judgment void. 6. Jurisdiction may be defined to be power of a court to hear and determine a cause, to adjudicate or exercise any judicial power in relation to it. Such jurisdiction naturally divides itself under three broad heads, namely, with reference to : (i) the subject-matter, (ii) the parties, and (iii) the particular question which calls for decision. 7. Question of jurisdiction may consequently arise in one of three ways, that is, either in relation to the subject-matter, or in relation to the parties, or in relation to the question submitted for the decision of the court. This classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs is taken into consideration under the Act, 1999 or Act, 2003 do not provide for transfer of pending proceedings like arbitration proceedings which was pending till August 5, 2004 like a provision in the Administrative Tribunal Act, 1985, where Government employees litigations were pending before High Court were transferred to respective Administrative Tribunals as and when Tribunal was constituted. 9. In the present petition, it is not that the Deputy Commissioner's action is without authority of law to contend he has no jurisdiction to issue notices. Therefore, the petition is premature for the reason that the Deputy Commissioner of Income-tax has specifically stated that the petitioner would be afforded adequate o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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