2024 (12) TMI 52

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....For the Petitioner Through: - Mr Mir Umar, Advocate. For the Respondent Through: - Mr Ilyas Nazir Laway, Government Advocate with Mr Younis Hafiz, Assisting Counsel. (ORDER) SANJEEV KUMAR-J: 01. Impugned, in this Petition filed under Article 226 of the Constitution of India, is an Order dated 13th of November, 2024 passed by the Appellate Authority, whereby the appeal preferred by the Petition....

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....ainst the Permanent Account Number (PAN) of the Petitioner herein, whereas, such TDS was deducted on account of payments made to another Contractor, namely, Reyaz Ahmad Bhat S/o Kh. Ghulam Mohd. Bhat R/o Thyan, Kalaroos. It is submitted that this certificate was issued by the Executive Engineer on 26th of July, 2024, that is after the passing of the Order of assessment by the Adjudicating Authorit....

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....tted by the Executive Engineer concerned in uploading the TDS against the Permanent Account Number (PAN) of the Petitioner. We are not sure as to whether this aspect of the matter, if brought to the notice of the Adjudicating Authority, would ultimately result into rectification of the Order passed by the Adjudicating Authority or not. We, however, are of the opinion that the Petitioner deserves a....

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....l before the Appellate Authority and, thereafter, was before us bona fide, we condone the delay and provide that in case any rectification application is by the Petitioner within a period of two weeks from today, the same shall be treated as within time and disposed of on merits. Till the application for rectification is decided by the Adjudicating Authority, one way or the other, the Respondents ....