2011 (11) TMI 99

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....for the Respondents. P.C. :- Rule, by consent returnable forthwith. With the consent of Counsel and at their request the Petition is taken up for hearing and final disposal. 2. The Petitioner has challenged the legality of an order dated 29 March 2011 passed by the Assessing Officer for assessment year 2008-09 holding the Petitioner to be an Assessee in default under Section 201(1) read w....

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....ssment Years 2008-09, 2009-10 and 2010-11 and intimations for Assessment Years 2008-09 and 2009-10 respectively. The Petitioner lodged TDS returns in New Delhi, which are supported by TDS returns for Assessment Years 2008-09 and 2011-12. The Petitioner claims an exemption under Section 11, pertaining to which it has obtained registration under Section 12A/12AA from the Income Tax Authorities at Ne....

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....ons 201 and 201(1A). The First Respondent passed an order on 29 March 2011 holding the Petitioner to be an Assessee in default for not deducting tax at source and subjecting the Petitioner to the payment of interest under Section 201(1A). 6. The grievance of the Petitioner is that the First Respondent has no jurisdiction. This submission was made on the basis that the Petitioner files its Incom....

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....n the proviso to sub-Section 3 of Section 201 was to expire on 31 March 2011. 8. Having heard Counsel appearing on behalf of the parties, it must be noted that the facts are not in dispute. 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 ....