9911796707
TMI Blog2023 (2) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment - principal allegation leveled against the petitioner is that it has failed to collect withholding tax in respect of remittances made to an Associated Enterprise(USA) - as petitioner sought 10 days time to furnish a response to the notice issued u/s 148A(b) but AO seems to have not addressed his mind to the request for accommodation made by the petitioner, and proceeded to pass, as indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per request)] 1. This writ petition concerns Assessment Year (AY) 2018-19 [Financial Year (FY) 2017-18]. 2. The principal allegation leveled against the petitioner is that it has failed to collect withholding tax in respect of remittances made to an Associated Enterprise, i.e., Avery Dennison Corporation (USA). 3. What is not in dispute is that the petitioner has remitted Rs. 5,54,85,253/- to Av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. Besides this, Mr Kalra says that the petitioner s transactions with Avery Dennison Corporation, (USA) have been going on for more than a decade. In this context, our attention has been drawn by Mr Kalra to the corporate service agreement dated 20.10.2010. [See page 41 of the case file]. 7. Prima facie, the reassessment proceedings seem to be flawed, for the reason that the Assessing Officer ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have not addressed his mind to the request for accommodation made by the petitioner, and proceeded to pass, as indicated above, an order under Section 148A(d) of the Act, on the very next day, i.e., 05.04.2022. 9.1. As to whether this resulted in a breach of principles of natural justice will also be examined on the next date of hearing. 10. The matter requires further examination. 11. Issue not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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