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TMI Blog2020 (10) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... which was passed after the Show Cause Notice dated 1.9.2016 - When challenge was raised before the learned Single Judge, the Petitioner/Assessee was able to satisfy the learned Single Judge that the notice and the impugned order were never served on the Assessee and therefore, opportunity of hearing was not given to the Assessee. Since the matter has been remanded back to the Assessing Authority to give an opportunity of hearing to the Assessee on this ground, there is no reason to interfere with the said order, which is essentially in favour of the petitioner only. Apparently, the remand order is only for looking into the issue of TDS made by the Assessee and deposit or recovery thereof - the Assessee is directed to appear before the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned Single Judge. We are not inclined to interfere with the order passed by the learned Single Judge in any manner because the allegation of breach of principles of natural justice made by the Assessee has already been found in favour by the learned Single Judge in the impugned order passed by setting aside the order dated 9.2.2017 which was passed after the Show Cause Notice dated 1.9.2016. 5. A perusal of those documents indicates that they were to recover the Tax Deducted at Source by the Assessee from the payments made by the Assessee to the various sub-contractors listed in the said Notice dated 1.9.2016 and the said amount of TDS alongwith penalty at the rate of 150% was sought to be recovered from the Assessee under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remanded the matter to the Assessing Authority for deciding that aspect of the matter. The same does not require interference by this court in the present Writ Appeal. 7. We, therefore, direct the Assessee to appear before the Assessing Authority in the first instance on 21.10.2020 at 11.00 am and we further direct the Assessing Authority to pass appropriate orders after hearing the Assessee as early as possible, preferably within one month thereof. 8. A sum of ₹ 15,39,460/- said to have been recovered through Bank Account of the Appellant/Assessee, will remain subject to the fresh orders to be passed by the Assessing Authority and further Appellate orders in the Departmental Appeals, if any. With this observation, the Writ Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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