2023 (10) TMI 1581

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tax<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr.Suhrith Parthasarathy For the Respondent : Dr.B.Ramaswamy Senior Standing Counsel ORDER Dr.B.Ramaswamy, learned Senior Standing Counsel takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself. 2.This writ petition has bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e had remitted the TDS with the penalty. Subsequently, the petitioner received a notice dated 03.05.2023 from the 1st respondent asking the petitioner to show cause as to why the petitioner should not be prosecuted under Section 276B/276BB of the Income Tax Act, 1961. He further submitted that the criminal proceedings can be initiated when the petitioner failed to remit the TDS. However, in the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat on 03.05.2023, they have asked for quantum of total amount deposited towards TDS and other particulars however, instead of furnishing the same, the petitioner approached this Court to quash the notice dated 03.05.2023 and the email communication dated 28.09.2023. Learned Senior Standing Counsel further submitted that the 1st respondent had asked to provide certain particulars, after the perusa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ithin the time prescribed by the 1st respondent. The petitioner supposed to have provided the particulars claimed by the 1st respondent. 7.Under such circumstances, this Court directs the 1st respondent to consider the reply of the petitioner dated 20.06.2023 and provide an opportunity of personal hearing to the petitioner before passing any orders in the present issue. In such case, the petiti....