2016 (10) TMI 591

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....oners : Mr.T.V.Lakshmanan For the 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 appea....

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....idavits. 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 av....

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....ed 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 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 respond....

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....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 Inc....