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2013 (8) TMI 10 - ANDHRA PRADESH HIGH COURTNon-compliance of Section 194-B - TDS on Payment toward stake money - Assessee in default u/s 201(1) - Held that:- respondent arrived at the said conclusion on appreciation of various factual aspects relating to petitioner's business activity and the documents furnished along with its explanation. Therefore, it is only for the appellate authority to determine on examination of the record and on appreciation of the documents produced by the petitioner, whether the respondent has exceeded its jurisdiction in holding the petitioner as a defaulter assessee. That being so, the error of jurisdiction which the respondent has allegedly committed in passing the impugned orders is not a mere error apparent on the face of the record which can be corrected under Article 226 of the Constitution of India - if aggrieved, the petitioner has to pursue the remedy of appeal available under the Statute, but they cannot straightaway invoke the jurisdiction of this Court under Article 226 of the Constitution of India - Decided against assessee.
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