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TMI Blog2020 (2) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... evant point of time to issue such notices. Such notices are accordingly quashed and set aside. Even though the said notices impugned in this proceeding are quashed and set aside, the same would not preclude the Income Tax Authorities to take appropriate steps in accordance with law to initiate appropriate proceedings in respect of the disputes that were urged and formed the subject matter of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no.1 being the Income Tax Officer (TDS) to initiate a requisition by way of letters dated 10th April, 1997 and 26th May, 1997. It is submitted on behalf of the petitioner that the respondent no.1 being the Income Tax Officer (TDS) had no jurisdiction whatsoever to issue the impugned notices. This writ petition was filed as far as in the year 1997 and by an interim order dated 10th June, 1997 the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing at page 81 and 83 respectively of the petition) and 26th May, 1997 (appearing at page 88 of the petition) have been issued without jurisdiction and authority of law. The concerned officer being the respondent no.1 had no jurisdiction whatsoever at that relevant point of time to issue such notices. Such notices are accordingly quashed and set aside. I make it clear that even though the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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