2014 (4) TMI 82

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....arned Standing Counsel, Income Tax Department, appearing for the respondents. The short question that arises for consideration in this writ petition filed by five writ petitioners in their individual capacity under Article 226/227 of the Constitution of India is whether each petitioner is entitled to take the benefit of Section 10(26) of the Income Tax Act so as not to compel each of them to pa....

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....ngredients of Section 10(26) and if so how and on what basis and in what manner. Such question cannot be tried conveniently and properly in our extraordinary jurisdiction under Article 226 of the Constitution of India. It is for this reason, we feel that petitioners should approach the Assessing Officer who is otherwise seized of the petitioners' cases for realization of the income tax on their to....

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.... the proof submitted by each of the petitioners in support of his contention will pass the orders accordingly in each case of individual petitioner after affording to each petitioner an opportunity of being heard in support of his contentions. We also hasten to observe that the Income Tax Officer (TDS) shall pass reasoned order in each cases justifying his conclusion as to whether and why and o....