9911796707
TMI Blog2013 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... given an opportunity to cure the same. Under these circumstances, this Court finds that the decision taken by the second respondent 'on merits' without giving an opportunity of hearing to the petitioner as to the merits involved, is not correct or sustainable. - W.P.(C) No. 11140 OF 2012 - - - Dated:- 23-5-2012 - P.R. RAMACHANDRA MENON, J. PETITIONER: BY ADV. SRI. A. KUMAR RESPONDEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on Section 40(a)(ia), sought to disallow the expenses in respect of the service charges stated to have paid by the petitioner to overseas agents without effecting any TDS and accordingly fixed the liability upon the petitioner as per Ext.P2 assessment order. Being aggrieved of the same, the petitioner preferred Ext.P3 revision petition before the second respondent as mentioned herein before. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the second respondent did not give an opportunity to cure the defect earlier and that, after holding that the revision petition itself was not maintainable for not satisfying the requisite fee of Rs.500/-, the second respondent proceeded further to decide the merit of the case as well, without giving an opportunity of hearing on merits. As per the impugned order, the Commissioner has arrived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit, for the fact that the petitioner company is not working from any of the places as contemplated under Section 10A(2) of the Act. There is a further observation as given in paragraph 7, that by virtue of Section 9 (1)(vii)(b) of the IT Act, technical services were utilised by the petitioner in India and as such, petitioner is liable to effect TDS as well. Learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not correct or sustainable. The impugned order (Ext.P5) passed by the second respondent is set aside and the second respondent is directed to reconsider the matter on merits and pass appropriate orders on Ext.P6 in accordance with law, after affording an opportunity of hearing to the petitioner as expeditiously as possible, at any rate within 'three months' from the date of receipt of a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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