- (1.) Heard Sri Dhruv Agarwal for petitioner, Sri Krishna Agrawal for respondent no.1, Sri Manish Goyal for respondent nos. 2 and 3, and Sri Shambhu Chopra for respondent No.5.
(2.) In both these writ petitions, dispute relates to validity of orders passed by Income Tax Officer (TDS and Survey) (hereinafter referred to as ITO (TDS) ) in purported exercise of powers under Section 201 (1) of Income Tax Act, 1961 (hereinafter referred to as Act, 1961 ) demanding amount of tax deductible at source (hereinafter referred to as TDS ) and interest under Section 201 (1A) in respect to Financial Year 2000-01 (Assessment Year 2001-02) and Financial Year 2001-02 (Assessment Year 2002-03).
(3.) The facts in brief giving rise to present dispute are as under.;