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2011 (11) TMI 99 - HC - Income TaxJurisdiction of AO - Assessee in defaule u/s 201(1) - Failure to deduct TDS on on the payment of lease premium to MMRDA under Section 194-I - Held that:- The Petitioner is assessed at New Delhi. The PAN and TAN numbers are allotted to the Petitioner under Sections 139A and 203A by the Assessing Officer at New Delhi. All returns including the TDS returns have been filed at New Delhi. The Assessing Officer recorded the submissions of the Petitioner which advert to these facts and the contention based thereon that the jurisdiction would lie with the Income Tax Authorities at New Delhi. This was brushed aside only on the ground that the assessment was getting time barred on 31 March 2011 and it was now not possible to transfer the case papers to the Authorities at New Delhi. This, with respect, could be no ground whatsoever valid in law to pass an order under Section 201/201(1A) when there was complete absence of jurisdiction on the part of the Assessing Officer at Mumbai. - Assessment order set aside - decided in favor of assessee.
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