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TMI Blog2020 (9) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... son to interfere with the impugned notice dated 18.04.2009 (Annexure-11), more so from the return filed by the petitioner, it does not appear as to whether, and if any, amount of component of TCS was deposited by the petitioner. Also as contended that only for the year in question the issue is pending, as for the subsequent period petitioner has already deposited the amount - issues raised before us are left open to be considered by the appropriate authority which in the instant case is the Assistant Director who issued notice dated 8.04.2009. We are not in agreement with the submission made that the Assistant Director has already prejudged the issue inasmuch as he has asked the petitioner to pay the amount by way of a Demand Draft - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee or lessee to the account of the licensee or lessor at the time of receipt of such amount from the said buyer and not at any point of time subsequent thereto. iv) for granting any other relief (s) to which the petitioner is otherwise found entitled to. Assailing the impugned order dated 18.04.2009 passed by Assistant Director (Annexure-11), Sri D.V.Pathy, learned counsel for the petitioner, while inviting our attention to the judgment passed by the Hon'ble Apex Court in Hindustan Coca Cola Beverage(P) Ltd. Vs. Commissioner of Income Tax, 2007(8) SCC 463; decision rendered by a co-ordinate Bench of this Court in CWJC No. 16015 of 2015 titled as Nai Rajdhani Path Parmandal, Road Construction Department Vs. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 8.04.2009. We are not in agreement with the submission made by Sri Pathy that the Assistant Director has already prejudged the issue inasmuch as he has asked the petitioner to pay the amount by way of a Demand Draft. We are of the view that the impugned notice cannot be read in such a manner. The Officer has to adjudicate the amount only after hearing the parties and affording adequate opportunity of filing reply and substantial compliance of principles of natural justice. The officer has only asked the petitioner to deposit the amount, through a Bank Draft, which is due and payable in accordance with law. In any event we clarify that the amount mentioned in the notice be not construed to be determination of the sum due and payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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