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2020 (9) TMI 925 - HC - Income TaxPayment of tax collectable at source u/s 206C - Maintainability of Writ petition - applicability of section 206C to a contract of settlement of Balu Ghats? - whether TCS cannot be recovered from the petitioner? - as contented mechanism provided under Section 206(c) of the Income Tax Act would be unavailable to recover of the amount - HELD THAT:- All these contentions can be raised by the petitioner, in fact already stands raised vide representation dated 14.3.2008 (Annexure-8), which is still pending consideration before the authority. No reason to interfere with the impugned notice dated 18.04.2009 (Annexure-11), more so from the return filed by the petitioner, it does not appear as to whether, and if any, amount of component of TCS was deposited by the petitioner. Also as contended that only for the year in question the issue is pending, as for the subsequent period petitioner has already deposited the amount - issues raised before us are left open to be considered by the appropriate authority which in the instant case is the Assistant Director who issued notice dated 8.04.2009. We are not in agreement with the submission made that the Assistant Director has already prejudged the issue inasmuch as he has asked the petitioner to pay the amount by way of a Demand Draft - impugned notice cannot be read in such a manner. The Officer has to adjudicate the amount only after hearing the parties and affording adequate opportunity of filing reply and substantial compliance of principles of natural justice. The officer has only asked the petitioner to deposit the amount, through a Bank Draft, which is due and payable in accordance with law. In any event we clarify that the amount mentioned in the notice be not construed to be determination of the sum due and payable by the petitioner. We direct the petitioner to appear before the Assistant Director on 5th October, 2020.
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