2015 (5) TMI 495

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....pugned order on the ground that the petitioner's Form-S Certificates were not considered by the authority, prior to passing the final order in respect of both assessment years while issuing notices dated 12.11.2013 and 20.11.2013 respectively. One of the allegations in the show cause notice was that on the verification of Annual Reports and other details for the relevant assessment year, it was observed that there are additions in the category of 'Buildings', but, the petitioners have not produced any connected records for the building constructions and TDS details of Certificate in Form-S. Therefore, TDS liability was toto. Apart from the said allegation, there are other allegations in the notice, apart from a proposal to levy ....

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....Pleader on the above submissions. 5. Admittedly, in the reply given by the petitioner, he has specifically taken a stand that Contractor has paid the tax due on the contract receipts and reported to the Sales Tax Department through the monthly sales tax returns filed at the Trichy Road Circle, Coimbatore and copies of the monthly returns and Tax receipts were enclosed along with the reply on 21.01.2014. Further, it was stated that the balance amount relates to the purchase of materials for the constructions of buildings, the question of deduction of tax at source does not arise. The petitioner produced a copy of the ledger account and purchase bills along with the reply to the show cause notice. If the respondent had afforded an opportunit....