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TMI Blog2016 (10) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... rious Assessment Circles in Chennai District and they are regularly filing their monthly returns and paying taxes - when section 13 of the Act has been held to be only procedural and Section 5 of the Act being the charging section for levy of tax on deemed sale of works contract, failure to discharge the alleged procedure under section 13 of the Act does not give a jurisdiction to the respondent t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all afford an opportunity of personal hearing to the petitioner and redo the assessments in accordance with law - petition disposed off - matter on remand. - W.P.Nos.29713 to 29718 of 2015 and W.P.No.29713 of 2015 - - - Dated:- 4-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For the Respondent : Mr. S. Kanmani Annamalai ORDER Heard Mr.V.Sundareswara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to furnish the same. The petitioner's request to the Assessing Officer was to consider their objections and verify the details through their official channel, since the dealers with whom they had transactions are all reputed dealers, who are registered before the various Assessment Circles in Chennai District and they are regularly filing their monthly returns and paying taxes. In other words, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge the alleged procedure under section 13 of the Act does not give a jurisdiction to the respondent to invoke its revisional powers under section 27 of the Act, moreso, when the sub-contractor had filed their return and paid tax under section 5 of the Act and the petitioner is entitled for deduction under Rule 8(5) of the Act. 6. Though the matter has been adjourned on several dates f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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