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2016 (10) TMI 591 - MADRAS HIGH COURT

2016 (10) TMI 591 - MADRAS HIGH COURT - TMI - TDS 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 .....

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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 .....

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rned 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 are taken up for disposal. 2. In all these Writ Petitions, the petitioners seek for a direction upon the first respondent to reflect the amount which have been deducted by the second respondent while paying the rent and treat the second respondent as a defaulter and recover the dues from them under t .....

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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 absolutely vague. It says that the Assistant Commissioner of Income Tax, TDS Circle-2 conducted inspection on .....

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8.2016 as Tax deducted at source. The counter affidavits do not state on what date the deduction was effected, whether the second respondent had remitted the same to the Government's Account within 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 ₹ 3,96,900/- on 28.09.2012 towards tax deducted on rent paid to the petitioners." 6. The count .....

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