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2023 (11) TMI 84 - MADRAS HIGH COURTValidity of Order passed u/s 201 - TDS liability on interest paid to the citizens who have given Form No.15G and 15H as required u/s 197A(1A) and 197A(1C) - Alternate remedy u/s 151 by way of an appeal before the Joint Commissioner - HELD THAT:- The petitioner appears to have furnished few details prior to the issuance of the Show Cause Notices through e-mail. This has not been taken note of by the AO. At the same time, AO cannot be found fault as the petitioner has failed to respond to the Show Cause Notices issued under Section 201(1)/201(1A) of the IT Act. Petitioner was to not only respond but also appear for a personal hearing when the case was fixed for personal hearing on 24.11.2022 at about 11.29 a.m. A similar reply was sent on 05.09.2022 stating that the petitioner has been appointed as a nodal body to implement the Social Welfare Scheme of the State Government. A reading of the representations/replies indicates that the petitioner has not fully collated the information that was required to be furnished prior to the Show Cause Notices, although the petitioner has furnished few details earlier by e-mail dated 05.09.2022. This ought to have been examined by the respondent while passing the impugned Assessment Orders. Considering the above, no useful purpose will be served by directing the petitioner to file a statutory appeal under Section 251 of the IT Act before the Appellate Commissioner, although the Appellate Commissioner can call for a remand report. The impugned Assessment Orders are set aside and the cases are remitted back to the respondent to pass a fresh order on merits and in accordance with law preferably within a period of three months from the date of receipt of a copy of this order.
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