TaxTMI 
TaxTMI 
2021 (12) TMI 522
X X X X Extracts X X X X
X X X X Extracts X X X X
.... matters for the last few hearings, despite being served and also being repeatedly intimated by the Registry. Vide order dated 24th February, 2021, it was recorded that notice has been accepted by Mr. Kadian, ld. Counsel appearing on behalf of the Respondent, and three weeks' time was sought for filing the reply. However, none appears for the Respondent today as well. Accordingly, this Court proceeds in the matter. 3. These petitions have been filed challenging the order dated 14th October, 2019 passed by the Ld. District & Sessions Judge (HQs), Central District, Tis Hazari Courts, Delhi (hereinafter referred as "Trial Court") by which the applications under Order XII Rule 6 CPC filed by the Petitioners/Plaintiffs (hereinafter referred as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Before the Trial Court, an application under Order VII Rule 11 CPC was filed by the Defendant, which was dismissed, vide Trial Court's order dated 15th April, 2019. The Trial Court directed the personal appearance of the proprietor of Sh. Amar Chand Gupta, the Defendant firm as also that of the Chartered Accountant of the Defendant firm. Statements of the proprietor of the Defendant firm as also its Chartered Accountant were recorded. The latter produced TDS returns and TDS Certificates, and stated that the nature of payment on which TDS was deducted to be the payment of interest on the amount advanced. 7. The said statements of the proprietor of the Defendant firm, as also that of the Chartered Accountant are relied upon by the Plaintiff....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he judgment in M/s. Kapil Corepacks Pvt. Ltd. (supra) has been misinterpreted by the Trial Court. 11. This Court is of the opinion that a statement under Order X CPC when recorded, has to be read in the context of Order X Rule 1 CPC and Order X Rule 2 CPC. If there are any allegations of facts, which are either admitted or denied, there has to be an oral examination of the parties or any person, to elucidate the matter in controversy in the suit. 12. In the present case, the Chartered Accountant of the Defendant firm has stated in his statement that Section 194A of the Income Tax Act, 1961 relates to the payment of interest. This, in any event, is a provision of law, which can be clearly deciphered from a perusal of the said provision its....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of Income Tax Act are applicable only to the companies or organizations registered with Reserve Bank of India. Vol. The provisions of Section 194 A of Income Tax Act are applicable to all the assesses who had been assessed to Income Tax in the previous financial year and their accounts were audited in the previous year and were paid the interest in the current year. It is wrong to suggest that I had deposited the TDS under the wrong provisions. Vol. I had deposited the TDS on the basis of information supplied by the client regarding the nature of payment. It is wrong to suggest that documents placed on record by me are not the true documents." 13. In response to a query by the Court as to the stage of the suit as on date, the Ld. Counsel f....