JUDGMENT

Manmohan, J. (Oral)

1. The petitions have been heard by way of video conferencing.

2. Present writ petitions have been filed seeking direction to the respondents to allow the TDS credit on the basis of the TDS certificates issued by the tenants in the name of the Petitioners for the Assessment Year 2009-10. Petitioners also seek cancellation of demand arising from order u/s 143(1)(a) and penalty notice u/s 221 of the Income Tax Act, 1961 [the Act] and a refund of Rs.2,50,000/- each along with interest.

3. Learned counsel for the petitioners state that the petitioners are cousin brothers as well as Non-Resident Indians and are deriving income from house property and bank interest. They state that the petitioners filed their returns of income tax claiming refund of Rs.2,50,000/- each that became due as the petitioners paid the full tax without considering the advance tax payment of the same amount.

4. They further state that the refund was not