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2016 (10) TMI 591 - HC - Income TaxTDS on rent - remittance of TDS amount to the government - Held that:- The counter affidavits have been sworn to by the first respondent, without even noticing the mistake in his submissions i.e., the word 'petitioners' should be read as 'second respondent' and the remittance of TDS is said to have been made on 28.09.2012. Conveniently, the date on which the tax was deducted and the date within which it has to be remitted to the Government's Account have not been disclosed. Ultimately, a vague submission has been made in paragraph No.10. Therefore, the counter affidavits filed by the first respondent stand rejected. In the light of the above fact, thorough enquiry into the matter is required to be done and the manner in which the Assistant Commissioner has proceeded with the matter, that too, after the Writ Petitions were filed, notices were ordered and the cases were adjourned from time to time, do not inspire confidence in the mind of the Court, that proper procedure has been followed. For the foregoing reasons, there will be a direction to the first respondent to issue notice to the petitioners and to the respondents 2 to 4 to produce all the records, make a thorough verification and pass appropriate orders strictly in accordance with law, as per the provisions of the Income Tax Act, 1961. The above direction shall be complied with by the first respondent, within a period of three weeks from the date of receipt of a copy of this order, making it clear that the petitioners and the respondents 2 & 3 shall extend their full co-operation in the enquiry to be conducted.
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