9911796707
TMI Blog2024 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order dated 30.03.2024 is assailed on the ground that documents filed by the petitioner were not taken into consideration while confirming the tax proposals. 2. The petitioner asserts that she was awarded contracts by the Coimbatore Municipal Corporation for providing services in relation to cleaning of drains, sanitary work and solid waste management. Since such services are exempt u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled for. These documents were provided as enclosures to letter dated 24.03.2024. In spite of providing such documents, he submits that the petitioner's claim for exemption was rejected on the ground that the petitioner did not provide the contract agreement. He contends that such contract agreement was not called for by the respondent and that the petitioner would have submitted other docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's reply was taken into consideration and that, therefore, no case is made out for interference. 4. As regards exempted supply, the petitioner has placed on record a document indicating that the work was awarded to the petitioner by the Coimbatore Municipal Corporation. In addition, the petitioner has also placed on record communications from the Coimbatore Municipal Corporation awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of this order. Within the said period, the petitioner is permitted to submit additional documents. On receipt thereof and on being satisfied that the sum of Rs. 3,00,000/- towards the disputed tax demand was received, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of three month ..... X X X X Extracts X X X X X X X X Extracts X X X X
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