This petition is directed as against the proceedings in E.O.C.C.No.134 of 2017 on the file of the learned Additional Chief Metropolitan Magistrate, Economic offences-I, Egmore, Chennai.

2. The learned counsel appearing for the petitioners submitted that the petitioners are arraigned as A1 to A5. The complaint has been lodged as against them under Section 276B(a) r/w 278B of the Income Tax Act 1961. He further submitted that the complaint itself not maintainable, untenable, since no prima facie case has been made out as against the petitioners to prosecute them. No offence had been committed as alleged by the prosecution. Further submitted that none of the provision of Income Tax Act is not attracted as against the petitioners. The petitioners have remitted the TDS amount on rents and salaries paid. The details of TDS remittance with the department were also filed with this petition. Therefore, the petitioners are not default in remittance of TDS amount paid, as such need not to launch prosecution after accepting the TDS amount and none of the provisions attracted as against the petitioners to proceed further under the Income Tax Act.

2.1. He further submitted that once asse