2017 (4) TMI 825

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..... nd not been heard, opportunity of making submission and document has not been afforded to them - Held that:- The petitioner being a statutory local authority, interest of justice requires that they should be granted one more opportunity of being heard and for laps of any omission on the part of some officer the Statutory Body should not suffer. Keeping in view the aforesaid, we allow this petit .....

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..... : Honourable The Chief Justice ) Having heard learned counsel for the parties at length we are of the considered view that the petitioner is a statutory local authority and it is the grievance of the petitioner that their bank accounts have been attached on account of non-payment or deposit of the T.D.S. (Tax Deducted at Source) and it is their contention that they have not been heard, opportun .....

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..... eeping in view the aforesaid, we allow this petition in part and dispose it of in the following manner:- The petitioner shall appear before the Assessing Officer or the competent authority of the department along with a certified copy of this order and submit all their objections with regard to the demands made along with all relevant documents on 10th of April, 2017 and on the same being done, .....

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