2025 (8) TMI 1613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent : Dr. B. Ramaswamy Senior Standing Counsel ORDER Dr.B.Ramaswamy, learned Senior Standing Counsel takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2.The challenge in this Writ Petition is to the order dated 18.03.2025 passed by the respondent and to quash the same. 3. The learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... without any error or objection and issued an acknowledgment, thus validating the deduction at the applicable rate. Subsequently, impugned notice has been issued by the respondent raising a demand for a sum of Rs. 38,76,000/- against the petitioner by treating a valid PAN of the seller as invalid due to non-linkage with Aadhar at the relevant time and consequently applied TDS @ 20% instead of 1%. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kage with Aadhaar. Further, it is stated that the Department has issued a circular dated 21.07.2025 in F.No.275/04/2024-IT (B), as per which there is no liability arising under Section 206AA, of the Act and the petitioner is entitled to avail the said benefit. He therefore prays to set aside the impugned notice by considering the applicability of the aforesaid circular. 4. Per contra, Dr.B.Rama....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sides. Perused the records. 6. I find force in the submissions made by the learned Senior Standing Counsel for the respondent to the effect that if at all the petitioner intend to find fault on the respondent Department for allowing them to pay 1% TDS, instead of 20%, when the Seller's PAN number was not linked with the Aadhar, the petitioner supposed to have filed appropriate reply to the....