2016 (7) TMI 545

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.... Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a registered dealer in glassware and glass decoration items, etc., under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The order of assessment is for the financial year 2013-14. The petitioner was issued with a notice dated 14.1.2016 by the respondent stating that on verification o....

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....ven on 15.2.2016 stating that the receipt of commission against the indenting agency business is shown under the head 'other income' reported in Form WW for 2013-14 and the TDS has been deducted by their principal for payment of commission receipts under Section  194 of the Income Tax Act. The relevant documents to support their stand have been enclosed in the reply dated 15.2.2016. T....

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....m. 5. In the instant case, the reasons are not forthcoming as to why the case of the petitioner, as projected by them in the representations, is not found acceptable. Furthermore, an opportunity of personal hearing was not afforded to the petitioner, more so, when the petitioner would state that they are only indenting agents representing national and foreign companies. Hence, on this technical g....