The IT Department had issued summonses yesterday to the University's Vice Chancellor Dr S Geethalakshmi besides Health Minister C Vijayabhaskar and actor politician Sarath Kumar, asking them to appear before it today to join the probe.
Income Tax sleuths had conducted searches at her home on April 7 and completed the exercise on April 8.
The raid at the premises of the VC was over allegations related to "some transfers."
She further argued that as no probe was pending against her, the issue of summons under the above section amounted to "non-application of mind" by the IT officials.
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Claiming that the penal provisions can be invoked only in case of failure to produce documents required by the officials, she said nothing was mentioned about the production of documents required by the Department.
The summons were issued on April 7 before the searches were completed and hence not valid under law, she said.