Wp(Md)/18757/2020 Of M/S.ponnaiyah Ramajayam Institute Of v. The Assistant Commissioner Of Income Tax

M/s.Ponnaiyah Ramajayam Institute of Science and Technology Trust,Rep. by its Authorised signatory,Mr.M.P.Nageshwaran,No.33-34, Natarajapuram South,Medical College Road,Thanjavur. ... Petitioner The Assistant Commissioner of Income Tax,ACIT, TDS CICLE Madurai,Income Tax Department,Ministry of Finance,Government of India.... Respondent Prayer:Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus, calling for therecords relating to the impugned order passed by the respondent inand by it proceedings in ITBA/COM/F/17/2019-20/1026291883(1) ACIT,TDS CIRCLE, MADURAI, dated 07.03.2020 and quash the same. ORDER Heard the learned counsel appearing for the petitioner and thelearned standing counsel appearing for the respondent. 2.The respondent issued the impugned communication informingthe petitioner that they have to pay a sum of Rs.2,25,68,992/-towards TDS arrears. The petitioner challenges the saidcommunication on the ground that the respondent has not taken intoaccount the payment already made by him. 3.The petitioner's counsel draws my attention to therepresentation dated 24.01.2020 enclosed in the typed set ofhttps://hcservices.ecourts.gov.in/hcservices/papers. 4.When the matter was taken up for hearing, the learnedStanding Counsel based on the counter affidavit would point thatthe figure mentioned in the impugned notice does not pertain to aparticular year but covers the period from 2008-2009 to 2019-2020.More than anything else, in Paragraph No.6, it has been mentionedthat the respondent has only called upon the petitioner todischarge their statutory liability and that the impugnedcommunication is only a notice and that the petitioner is verymuch having the option to submit the correct statement. 5.The petitioner is directed to go to the office of therespondent on 01.03.2021 at 11.00 a.m., and produce proof thatthe demand set out in the impugned notice is not sustainable.Based on the materials to be produced by the petitioner, therespondent will issue a revised communication. 6.The Writ Petition is disposed of accordingly. No costs.Consequently, connected miscellaneous petitions are closed. Assistant Registrar (CO) / /2021 Sub Assistant Registrar(CS) rmi Note :In view of the present lock down owing toCOVID-19 pandemic, a web copy of the order may beutilized for official purposes, but, ensuring thatthe copy of the order that is presented is thecorrect copy, shall be the responsibility of theadvocate/litigant concerned. To The Assistant Commissioner of Income Tax,ACIT, TDS CICLE Madurai,Income Tax Department,Ministry of Finance,Government of India. +1 CC to M/s.S.SRIMATHY, Advocate ( SR-6264[F] dated 19/02/2021 )W.P.(MD)No.18757 of 202019/02/2021 KM (26.02.2021) 2P 3C https://hcservices.ecourts.gov.in/hcservices/