9911796707
TMI Blog2023 (8) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... assed u/s 201 - petitioner had not deducted TDS u/s 194A for interest payments during various financial years especially when such interest payments were above Rs.10,000/- and also called for necessary 15G and 15H forms from the petitioner - HELD THAT:- This Court has perused the impugned orders and finds that even though the petitioner has admitted that they have not been able to furnish all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.03.2023 and if required call upon the petitioner to give full and complete details as may be required by the Department to fully and finally adjudicate the matter. This exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order and the writ petitioner shall extend its fullest cooperation to the Department. These writ petitions have been filed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amil Nadu Cooperative Societies Act, 1983. The petitioner is assessed to tax on the file of the Income Tax Department in PAN No.AAEFT9897Q. According to the writ petitioner, in a survey conducted by the Department on 21.12.2022 under Section 133A (2A) of the Act, the Department called upon the petitioner to explain why the petitioner had not deducted TDS under Section 194A for interest payments du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplete. 3. This Court has perused the impugned orders and finds that even though the petitioner has admitted that they have not been able to furnish all the necessary particulars required by the Department, it is seen that it is only at the time of the survey. However, even from the impugned order it is seen that in para 5 under the heading 'Hearing letter calling for Interest payment detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the impugned orders are set aside and the respondent is directed to consider the details furnished by the petitioner on 16.03.2023 and if required call upon the petitioner to give full and complete details as may be required by the Department to fully and finally adjudicate the matter. This exercise shall be completed within a period of six weeks 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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