2022 (3) TMI 304

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....o be the owner of property that had been let out on rental to the 4th respondent company. It is submitted that the tenants while paying the rent had deducted TDS. It is further submitted that the petitioner had received Form 16A only for a sum of Rs. 7,60,008/- with respect to the Financial Year 2008-09 (Assessment year 2009-10) from respondent no. 3. 2. It is pointed out by the learned Senior Counsel appearing for the petitioner that the respondents have deducted TDS with respect to the period of April' 2008 to July, 2009 and attention of the court is drawn to Annexure-'C', which is the statement as regards deduction of TDS amount for the period August, 2008 to August, 2009 as regards premises measuring 76,740 Sq. Ft., and l....

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....directions to respondent nos. 2, 5, 7 to allow the rectification application dated 08.08.2012 at Annexure-'R' and 'R1' filed by the petitioner and to declare that respondent nos. 1, 2, 5, 6 and 7 are not entitled to recover the amounts demanded as per Annexure-'M', N' from the petitioner and further reliefs have been sought for. 6. It must be noted that the contention of the petitioner that under Section 205 of the Act, when the tax is deducted at source, the assessee shall not be called upon to pay the tax himself to the extent to which tax has been deducted from that income is explicit and accordingly, demand as against the petitioner is impermissible in law, the said contention requires to be accepted. Inso....