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2016 (10) TMI 591

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..... Respondent : Mr.S.Rajesh , Mr.J.Narayanaswamy, Mrs.S.P.Meenakshi ORDER Heard Mr.T.V.Lakshmanan, learned counsel appearing for the petitioners, Mr.S.Rajesh, learned counsel for Mr.J.Narayanasamy, learned counsel for the first and fourth respondent and Mrs.S.P.Meenakshi, learned counsel for the third respondent. With the consent of the learned counsel appearing on either side, the Writ Petitions .....

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..... ard, counter affidavits have been filed by the first respondent sworn to by M.Murali Mohan, Joint Commissioner of Income-Tax, TDS Range-1,Chennai. 5. In the counter affidavits, the paragraphs which would be relevant for the purpose of deciding the case, is paragraph Nos. 6 and 10. However, on a reading of paragraph No.6, this Court finds that the averments made in the counter affidavits are absol .....

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..... in the time as stipulated under the Act, etc. Further, in paragraph 6 of the counters, it has been stated as follows: "6.... It is submitted that the petitioners had earlier deposited TDS of Rs. 3,96,900/- on 28.09.2012 towards tax deducted on rent paid to the petitioners." 6. The counter affidavits have been sworn to by the first respondent, without even noticing the mistake in his submissions .....

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..... , that proper procedure has been followed. 8. 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 .....

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