2020 (1) TMI 1405

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..... , the respondent is not having jurisdiction to issue notice and proceed under the said Act and therefore the proceedings are void ab intio and infructuous. The competent authority [DDIT (Inv), Unit-2(3), Chennai] has already issued notices to the petitioner and thus the writ petition has to be dismissed. In view of the above, both the Writ Petitions are allowed. - W.P.Nos.14218 & 14219 of 201 .....

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..... both the counter affidavits, it has been stated as follows:- 3. I submit that as per the Notification issued by the CBDT, the respondent is not having jurisdiction to issue notice and proceed under the said Act and therefore the proceedings are void ab intio and infructuous. The competent authority [DDIT (Inv), Unit-2(3), Chennai] has already issued notices to the petitioner and thus the writ .....

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