TaxTMI 
TaxTMI 
2019 (11) TMI 369
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....8/2017-18/1006343705(1) issued by the first respondent under section 148 of the Income-tax Act, 1961, dated September 15, 2017, enclosed as annexure-A ; (b) 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 No. AACE7858F/ACIT-C2(1)(2)/143(2)/2018-19 issued by the first respondent under section 143(2), dated September 5, 2018, enclosed as annexure-B ; (c) Quash as far as the petitioner is concerned by an appropriate writ or order in the nature of certiorari or otherwise, the impugned order overruling objection bearing F. No. 148/AAACE7858F/DCIT-C-2(1)(2)/2018-19 passed by the first respondent enclosed as annexure-C ; (d)....
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.... 3. The learned counsel for the petitioner submitted that time and again courts have held that if reasons to believe with reference to materials are not available, the same amounts to without jurisdiction. The petitioner has not pointed out that the very statutory provision do not empower the Deputy Commissioner of Income-tax to proceed with, so as to contend that he has no jurisdiction to interfere with the issuance of show-cause notices. The Supreme Court in a number of cases has examined under what circumstances a show-cause notice could be interfered with. Therefore, writ is maintainable. The definition of "jurisdiction" as defined in the judicial dictionary is as under : "Jurisdiction means the legal authority to administ....
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....nding rule of English law is stated to be that whenever a judgment is offered as evidence, the party against whom it is so offered may prove that the court which gave it had no jurisdiction. The "competency" of a court and its "jurisdiction" are thus synonymous terms. A judgment or decree passed without jurisdiction is a nullity ; and when a decree is void and a nullity, it is the duty not only of the court which passed it to ignore it but of every court to which it is presented. There must, however, be a manifest lack 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 ....
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.... aside by appropriate proceedings. It cannot be said that wherever a decision is wrong in law or violates a rule of procedure, the court must be held incompetent to deliver it. It has never been and could not be held that a court which erroneously decreed a suit which it should have dismissed as time barred or as barred by the rule of res judicata acts without jurisdiction and is not competent to deliver its decree. Even the concept of pending proceedings 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 ....