TaxTMI 
TaxTMI 
2020 (9) TMI 925
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....or the Petitioner : Mr. D. V. Pathy , Advocate For the Respondent : Mrs.Archana Sinha , Advocate Mr. Naresh Dixit , Advocate JUDGMENT ( PER : HONOURABLE THE CHIEF JUSTICE ) Petitioner has prayed for the following relief (s) : - i) that the notice dated 18.04.2009 directing payment of tax collectable at source under Section 206C of the Income Tax Act, 1961 (here-in-after called the Act) issu....
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....Court in Hindustan Coca Cola Beverage(P) Ltd. Vs. Commissioner of Income Tax, 2007(8) SCC 463; decision rendered by a co-ordinate Bench of this Court in CWJC No. 16015 of 2015 titled as Nai Rajdhani Path Parmandal, Road Construction Department Vs. Commissioner of Income Tax & Ors. and order dated 25.5.2007 passed by the Income Tax Appellate Tribunal, Patna Bench, in ITA No. 213/Pat/2007, contends ....
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....erfere with the impugned notice dated 18.04.2009 (Annexure-11), more so from the return filed by the petitioner, it does not appear as to whether, and if any, amount of component of TCS was deposited by the petitioner. Also Mrs. Archana Sinha contends that only for the year in question the issue is pending, as for the subsequent period petitioner has already deposited the amount. Well, the issue....
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....he amount mentioned in the notice be not construed to be determination of the sum due and payable by the petitioner. As such, we direct the petitioner to appear before the Assistant Director on 5th October, 2020, on which date the petitioner shall file additional material in support of his earlier representation dated 14.3.2008 (Annexure-8). Thereafter after hearing the parties, the Assistant Dir....