https://www.taxtmi.com/caselaws?id=465925 Whether an order under s.250 is valid where the Assessing Officer (AO) was not afforded a hearing: s.250(2) expressly grants the right to be heard to the AO "either in person or by a representative"; that right was not observed. Consequently, the tribunal remitted the matter to the file of CIT(A) for de novo adjudication after giving the AO a reasonable opportunity of hearing, without deciding the substantive question of liability to deduct TDS on payments to the foreign-domiciled entity. en-us Fri, 30 Jul 2021 00:00:00 +0530 Thu, 15 Jan 2026 18:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465925 Whether an order under s.250 is valid where the Assessing Officer (AO) was not afforded a hearing: s.250(2) expressly grants the right to be heard to the AO "either in person or by a representative"; that right was not observed. Consequently, the tribunal remitted the matter to the file of CIT(A) for de novo adjudication after giving the AO a reasonable opportunity of hearing, without deciding the substantive question of liability to deduct TDS on payments to the foreign-domiciled entity. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465925