2020 (9) TMI 925

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....ONOURABLE MR. JUSTICE S. KUMAR For 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 ....

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....inviting our attention to the judgment passed by the Hon'ble Apex 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 T....

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....nding consideration before the authority. As such we see no reason to interfere 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 s....

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....t, which is due and payable in accordance with law. In any event we clarify that the 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 d....