TMI Blog2016 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... e part of a sound judicial system; reasons at least sufficient to indicate application of mind to the matter before the Court, Tribunal or Authority and that the affected party has to know why the decision has gone against him. The reasons are not forthcoming as to why the case of the petitioner, as projected by them in the representations, is not found acceptable. Furthermore, an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner was issued with a notice dated 14.1.2016 by the respondent stating that on verification of Form WW, the petitioner has reported other income for ₹ 56,55,687/- under the said Act for the year 2013-14 and that the other income are liable for tax at 14.5%. Therefore, the petitioner was directed to file details of other income within a period of seven days from the date of receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act. The relevant documents to support their stand have been enclosed in the reply dated 15.2.2016. The petitioner further informed that commission receipts were also reported to the Service Tax Authorities and the service tax paid on the same. Though those documents were placed for the consideration of the respondent, the respondent, by the impugned order, has not assigned any reasons as to w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that they are only indenting agents representing national and foreign companies. Hence, on this technical ground alone, the impugned order calls for interference. 6. Accordingly, the writ petition is allowed, the impugned order is set aside and the matter is remitted back to the respondent for fresh consideration. The respondent shall afford an opportunity of personal hearing to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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