2022 (2) TMI 120

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....ar For the Respondent : Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The petitioner has challenged the impugned communication dated 29.10.2021 bearing reference DIN & Letter No.ITBA/COM/F/17/2021- 2022/1036663655(1) for the Assessment Year 2004-2005, over ruling the objection of the petitioner against the reopening of the assessment. 2. This is the second round of litigation i....

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....d 2006-2007 also have been initiated which are the subject matter of W.P.Nos.34985 and 34986 of 2012. 5. The learned counsel for the petitioner submits that as far as the Assessment Year 2004-2005 is concerned, earlier an Assessment Order came to be passed for reopening the assessment on 22.11.2006 wherein, the respondent had disallowed the expenses incurred by the petitioner towards web castin....

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....e reasons given for reopening of the assessment as follows:- "The assessee has not deducted the TDS u/s 195 on the amount paid to foreign companies towards the multi media charges" 8. The learned counsel for the petitioner submitted that the petitioner has given adequate reasons as to why the assessment cannot be reopened particularly in the light of the fact that earlier order came to....

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....ssment Order dated 28.12.2011. The said order was passed in contravention of the directions of the Hon'ble Supreme Court inasmuch as no speaking order was passed in terms of the decision of the Hon'ble Supreme Court in G.K.N.Driveshafts case (referred to supra). It was therefore set aside and the case was remitted back to pass a speaking order. 13. The respondent has now passed the impu....