9911796707
TMI Blog2016 (2) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... not been issued - bonafide reason for non-submission of TDS or not - HELD THAT:- Notice to the newly joined parties. Notice will be served by the petitioner upon its Directors and upon its Chartered Accountant/Chartered Accountants. They will show cause to the Court that why criminal prosecution should not be initiated upon him and the Chartered Accountants will show cause why his licence/certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) sizeable amount of the TDS has been deducted by this petitioner from the amount paid to the sub contractor of this petitioner since 2007 08, but, the same has not been deposited with the respondent no.1 i.e. State of Jharkhand. (ii) one of the sub contractors namely, M/s R P Construction has lodged a complaint before the Deputy Commissioner of Commercial Taxes, Bokaro Circle, Bokaro th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts Chartered Accountant/Chartered Accountants. They will show cause to the Court that why criminal prosecution should not be initiated upon him and the Chartered Accountants will show cause why his licence/certificate of practice should not be forfeited or suspended and why the complaint should not be made to the Institute of Chartered Accountants. 5. We further direct this petitioner to produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have carefully gone through the audited balance sheet. Every year there cannot be a mistake by the respondent State officers. 10. Repetition of error means, prima facie, deliberate action by the petitioner and connivance by the State Government officers. 11. Chartered Accountant/Chartered Accountants of the petitioner from the year 2007 08 shall remain personally present before this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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