Amitava Lala, J. - (1.) Under this writ petition, the petitioner challenged a notice of the Assistant Commissioner of Income-tax (TDS), Circle-21(2), Calcutta, dated March 9, 2000, under annexure C to the petition.
(2.) Under this writ petition, the petitioners challenge the competency, authority or jurisdiction of the respondents to make requisition or enquiry relating to the returns filed under Section 206 of the Income-tax Act, 1961, read with Rule 37 of the Income-tax Rules, 1962, or to require the petitioners to produce or furnish documents or information in relation to tax deducted at source on the basis of the facts and circumstances herein.
(3.) The petitioner has contended before this court that in order to carry out the business of manufacturing and selling paints, varnishes, enamels and other products, your petitioners have to handle various contractors and whenever any payment made to them, the company deducted income-tax at source under the appropriate provisions of the same and deposited to the authority under Section 200 and filed appropriate returns under Section 206 of the Income-tax Act read with Rule 37 of the Rules framed thereunder.;