2003 (3) TMI 94

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....r had entered into contracts with the Neyveli Lignite Corporation, the second respondent. It is claimed that the contracts were on Turnkey basis for implementation of a comprehensive power project for the second respondent. It is the contention of the petitioner that the petitioner is entitled to the benefits under section 44BBB of the Income-tax Act, 1961 (hereinafter referred to as "the Act") an....

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....ed. The impugned communication dated November 22, 2002, is extracted here under: " The certificate under section 197(1) of the Income-tax Act, dated May 1, 2002, issued by this office in the case of Ansaldo Energia SpA, C/o Arthur Anderson, 8th Floor, West Minister, 108, Dr. Radhakrishnan Salai, Mylapore, Chennai 600004, authorizing you to deduct tax at the rate of 4.2 per cent. on payment o....

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....ndents at this stage is uncalled for as the matter is required to be considered by the appropriate authority and any opinion expressed at this stage would likely prejudice either of the parties. The legality of the impugned order dated November 22, 2002, has to be considered not in reference to the merits of the assessment order, has such question is to be determined by the appropriate authority. ....

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....t three years without giving any opportunity of hearing to the petitioner. A learned single judge of the High Court quashed such order of cancellation on the ground that such order had been issued without giving any show cause notice and opportunity of hearing. On a bare reading of the aforesaid judgment, it is apparent that the petitioner in that case was very much prejudiced as on the basis o....