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2020 (2) TMI 736 - HC - Income TaxAuthority and jurisdiction of the concerned Income Tax Officer (TDS) - HELD THAT:- The impugned notices dated 10th April 1997 and 26th May, 1997 have been issued without jurisdiction and authority of law. The concerned officer being the respondent no.1 had no jurisdiction whatsoever at that relevant point of time to issue such notices. Such notices are accordingly quashed and set aside. Even though the said notices impugned in this proceeding are quashed and set aside, the same would not preclude the Income Tax Authorities to take appropriate steps in accordance with law to initiate appropriate proceedings in respect of the disputes that were urged and formed the subject matter of the impugned notices. For the purposes of limitation, in case such proceedings are initiated and steps are taken accordingly, the concerned assessee being the petitioner is precluded from raising the plea of the limitation and for the purposes of limitation, the relevant date would be the date of this order. Revenue Authorities would also be entitled to rely upon the principles enshrined in Section 14 of Limitation Act, 1963 in this regard
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