TMI Blog2007 (6) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... It is difficult to understand whose contentions are addressed; whether that of the Income Tax Department or petitioner No.1- Association. No reasons are to be found in support of the approval accorded. It is further mentioned that in case of clarification the petitioners may contact the undersigned or CIT (TDS). Again one has to guess what one means by undersigned . Whether Chairperson of CBDT or the Deputy Secretary (Budget), who has signed the order for Chairperson or CIT (TDS), who was one of the parties who had appeared before the CBDT to counter the contentions raised by petitioner No.1- Association. The representation of petitioner No.1- Association has been decided in a most casual manner without assigning any reasons whatsoever, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the order of this Court. Petitioners undertake to serve notice. Hamdast allowed. Private service by R.P.A.D. with telegraphic intimation is also permitted. - DR.S.RADHAKRISHNAN AND V.C.DAGA, JJ. R.Dada, senior counsel with J.D.Mistry, A.Mujumdar and Shivkumar Ganesh i/b Bose Mitra Co. for the petitioner. B.M.Chatterjee with Mrs P.P.Bhosale for the respondent JUDGEMENT This petition challenges the letter dated 19th February, 2007 (Exh.H) issued by respondent No.1; summons dated 12th February, 2007 (Exh.G) issued by respondent No.2; and letter dated 29th January, 2007 (Exh.F) issued by respondent No.3 and seeks declaration that payments towards voyage charter and time charter are not subject to deduction of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was specifically emphasised that the CBDT should pass a reasoned order with regard to the contentions raised in the subject representation within time frame fixed by this Court. 5. Pursuant to our aforesaid directions, the representative of petitioner No.1- Association appeared before the Chairperson of the CBDT and made submissions in support of their representation. The petitioners, through Chamber Summons No.183/2007, have produced before us the decision of the Chairperson of the CBDT dated 28th May, 2007. 6. Having gone through the contents thereof, it is really surprising that the highest authority under the provisions of the Act, namely; CBDT and one of its highest and responsible officer thereof, namely; Chairperson of the CBDT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead the sentence All your contentions have been addressed. It is difficult to understand whose contentions are addressed; whether that of the Income Tax Department or petitioner No.1- Association. No reasons are to be found in support of the approval accorded. It is further mentioned that in case of clarification the petitioners may contact the undersigned or CIT (TDS). Again one has to guess what one means by undersigned . Whether Chairperson of CBDT or the Deputy Secretary (Budget), who has signed the order for Chairperson or CIT (TDS), who was one of the parties who had appeared before the CBDT to counter the contentions raised by petitioner No.1- Association. The representation of petitioner No.1- Association has been decided in a mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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