9911796707
TMI Blog2021 (9) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ...For the Petitioner Mr. P. K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. ...For the Respondent The Court : Let affidavit-of-service filed in Court today be kept with the record. This writ petition has been filed by the writ petitioner who is an e-commerce operator on being aggrieved by newly inserted provision of Section 194-O of the Income Tax Act, 1961 with effect from 1st October, 2020 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clare the aforesaid provision as ultra vires and unconstitutional. Petitioner is also aggrieved by inaction on the part of the respondent No.8/CBDT and sitting over and not disposing the representations of the petitioner for redressal of its grievances in this regard, made under Section 194-O(4) of the Act. It appears from record that twice representations were made by the petitioners, first on 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale of goods takes place directly between buyer and sellers, i.e., outside MSL's portal. Since, sale consideration is not received by MSL, it is not possible for MSL to deduct tax at source on the gross amount received by the sellers. 3.3 No mechanism to deduct TDS on behalf of buyers : MSL's clients are usually the sellers of the goods or services. MSL does not have any business relationship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a period of six weeks from the date of communication of this order by passing a reasoned and speaking order after dealing with the contentions raised by the petitioners in its aforesaid representations and after giving effective opportunity of hearing to the petitioner or its authorized representative and to communicate its decision to the petitioner within one week thereafter. In the meantime, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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