TMI Blog2016 (10) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 4. The matter was adjourned by this Court on five earlier occasions, so that the first respondent can file counter affidavits. At last, today, when the matter is heard, 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 the second respondent with regard to Tax Deducted at Source, on 04.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 by the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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