2020 (2) TMI 736

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..... Jana, Adv. ..for respondents. The Court : The challenge of the petitioner is directed against the jurisdiction of the respondent 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 i....

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.... parties and considered the submissions made on their behalf, I am of the view that the impugned notices dated 10th April 1997 (appearing 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 ....