RATNAKER BHENGRA,J. - (1.) We are of the opinion that the Income Tax authorities are necessary parties to this writ petition.
(2.) Mr. Lamba, learned Advocate appears on behalf of Principal Chief Commissioner of Income Tax (TDS Circle), Central Revenue Building, 5A, Main Road, Ranchi, P.O. G.P.O., P.S. Kotwali, Ranchi and accepts service of the writ petition on his behalf.
(3.) The cause title of the writ petition may be amended here and now by the learned counsel for the writ petition for the purpose.;