9911796707
TMI Blog2023 (11) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... e limit for filing of appeal already expired - No reply filed to the SCN - the issue regarding processing charges liable for TDS under Section 13(1) of the Act, not raised in SCN, but is included in the impugned order - violation of principles of natural justice - HELD THAT:- If a notice was issued with regard to any aspect, the same has to be answered by the Assessee and it is for the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is not sustainable and the same is liable to be set aside. Thus, this Court is inclined to set aside the impugned order dated 10.05.2022 and remit the matter back to the respondent for re-consideration. Petition disposed off. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.P.Rajkumar For the Respondent : Ms.K.Vasanthamala, Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit that the petitioner had received all the notices. However, the only grievance of the petitioner is that at the last paragraph of the impugned order, it has been stated that the processing charges liable for TDS under Section 13(1) of the Income Tax Act (hereinafter called as the Act ) was confirmed to an extend of a sum of Rs. 76,62,986/-, but the said issue was not at all raised in any of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee and it is for the Department to raise all the issues or queries by virtue of a show cause notice or by any other form and sought for the reply of the Assessee. However, in the present case, the Department had brought up the aforesaid issue of a sum of Rs. 76,62,986/- towards processing charges which liable for TDS, only in the impugned order and the same was not at all raised in the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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