2019 (4) TMI 968

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..... preempt departmental authorities from exercising statutory powers under the Act through this misconceived writ petition. Against such an order, the aggrieved party has an adequate and efficacious departmental remedy, therefore, at this juncture, we are not inclined to put paid to the show cause notice and the proceedings initiated thereunder. The reliance placed on the decisions of Gujarat and .....

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..... is also responsible to deduct TDS and deposit it to the credit of the Central Government. A survey under Section 133A was carried out on 15.3.2016 at business premises of the petitioner Bank to verify the compliance of tax deducted at source. A notice under Section 131 was also issued to the General Manager of the Bank to furnish necessary details along with supporting documents. Petitioner ins .....

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..... s misconceived writ petition. Against such an order, the aggrieved party has an adequate and efficacious departmental remedy, therefore, at this juncture, we are not inclined to put paid to the show cause notice and the proceedings initiated thereunder. The reliance placed on the decisions of Gujarat and Bombay High Court are clearly distinguishable in the facts and circumstances of the case at ha .....

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