2012 (2) TMI 497

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....vocate assisted by Shri Nikhil Kumar for the petitioner. Shri Shambhu Chopra appears for the Income Tax department. Shri Shambhu Chopra has raised a preliminary objection to the maintainability of the writ petition against a show cause notice issued by the Income Tax Officer (TDS), Agra. It is submitted by him that the petitioner can raise all the grounds, which have been taken in the writ petiti....

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....of tax under Section 194-C or Section 194-J of the Act. The GAIL has verified by way of a certificate dated 21.1.2012 that it has filed Income Tax Returns for 2008-09 and 2009-10 on taxable income which includes transportation charges charged from the customers of Agra and Firozabad region, and that in Commissioner of Income Tax (TDS) v. Krishak Bharati Cooperative Limited a case decided by the Hi....