https://www.taxtmi.com/caselaws?id=392292 The Calcutta High Court ruled in favor of the petitioner in WP No.1092 of 1997, holding that the Income Tax Officer (TDS) lacked jurisdiction to issue requisition notices in 1997. The Court quashed the notices dated 10th April 1997 and 26th May 1997, stating they were void of legal authority. Despite annulling the notices, the Income Tax Authorities were permitted to pursue legal actions within the confines of the law, with limitations starting from the Court's order date. The judgment clarified the application of Section 14 of the Limitation Act, 1963 in this context. en-us Thu, 13 Feb 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392292 The Calcutta High Court ruled in favor of the petitioner in WP No.1092 of 1997, holding that the Income Tax Officer (TDS) lacked jurisdiction to issue requisition notices in 1997. The Court quashed the notices dated 10th April 1997 and 26th May 1997, stating they were void of legal authority. Despite annulling the notices, the Income Tax Authorities were permitted to pursue legal actions within the confines of the law, with limitations starting from the Court's order date. The judgment clarified the application of Section 14 of the Limitation Act, 1963 in this context. Case-Laws Income Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392292