1976 (2) TMI 10 - ANDHRA PRADESH HIGH COURT

Extract:
....... in jurisdiction so as to make them void ? We think not. With great respect, if I may say so, to state so is to state rather widely. These observations, in fact, impelled me to go into the merits of the matter otherwise, I thought, the petitioner-company should have been directed to seek their remedy before the authorities under the Income-tax Act.