TMI Blog2015 (5) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... the purchase of materials for the constructions of buildings, the question of deduction of tax at source does not arise. The petitioner produced a copy of the ledger account and purchase bills along with the reply to the show cause notice. If the respondent had afforded an opportunity of personal hearing to the petitioner, this could have been sorted out then and there and it would have complied with principles of natural justice as well the statutory requirement. In the light of the decision SRC Projects Private Limited vs. Commissioner of Commercial Taxes, Chennai and another, reported in [2008 (9) TMI 914 - MADRAS HIGH COURT], it is necessary for the respondent to afford an opportunity of personal hearing, more particularly, when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other details for the relevant assessment year, it was observed that there are additions in the category of 'Buildings', but, the petitioners have not produced any connected records for the building constructions and TDS details of Certificate in Form-S. Therefore, TDS liability was toto. Apart from the said allegation, there are other allegations in the notice, apart from a proposal to levy the penalty. The petitioner was granted 15 days' time to submit its objections. While submitting its objections, the petitioner submitted that the Contractor has paid the Tax due on the contract receipts and reported to the Sales Tax Department through the monthly sales tax returns filed at the Trichy Road Circle, Coimbatore and copy of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax receipts were enclosed along with the reply on 21.01.2014. Further, it was stated that the balance amount relates to the purchase of materials for the constructions of buildings, the question of deduction of tax at source does not arise. The petitioner produced a copy of the ledger account and purchase bills along with the reply to the show cause notice. If the respondent had afforded an opportunity of personal hearing to the petitioner, this could have been sorted out then and there and it would have complied with principles of natural justice as well the statutory requirement. The Honourable Division Bench of this Court, in the case of SRC Projects Private Limited vs. Commissioner of Commercial Taxes, Chennai and another, reported in 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was in vogue on the day, when the impugned proceedings were passed and the respondent ought to have adhered to the guidelines stipulated by the Commissioner. Without doing so and without affording an opportunity of personal hearing, the impugned proceedings have been issued. 7. In the light of the above, the impugned proceedings are held to be bad in law. Accordingly, the impugned proceedings are quashed and the matters are remanded back to the respondent for fresh consideration and to afford an opportunity of personal hearing to the petitioner and to consider the Form-S produced by the petitioner and thereafter, to pass fresh orders on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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