Law:

Section:

Section 201 of the Income-tax Act, 1961 - Deduction of tax at source - Consequence of failure to deduct or pay - Assessment year 2008-09 - Where Assessing Officer at Mumbai had no jurisdiction over assessee, impugned order treating assessee in default under section 201(1) read with section 201(1A) would be set aside [In favour of assessee] The operational, administrative and management activities of the assessee were controlled and directed from New Delhi. The Permanent Account Number (PAN) and Tax Deduction Number (TAN) issued under sections 139A and 203A were allotted by the Assessing Officer at New Delhi. The Assessing Officer at Mumbai issued a show-cause notice as to why TDS had not been deducted on the payment of lease premium to 'M' of Mumbai and thereafter passed an order treating the assessee as assessee-in-default under section 201(1) read with section 201(1A). The assessee challenged the impugned order on the ground that the Assessing Officer at Mumbai had no jurisdiction over it. Held that there was complete absence of jurisdiction on the part of the Assessing Officer at Mumbai. Evidently, jurisdiction would lie not with the Assessing Officer at Mumbai, but with the competent authority at New Delhi. Accordingly, the impugned order was to be set aside. Sanjiv M. Shah for the Petitioner. Suresh Kumar for the Respondent. JUDGMENT 1. 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 March 29, 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 with section 201(1A) of the Income-tax Act 1961, for failure to deduct TDS on the payment of lease premium to MMRDA under section 194-I. 3. The petitioner is a company registered under section 25 of the Companies Act, 1956, and functions as an apex organization to protect and promote the interest of the Press in India. According to the petitioner, its operational, administrative and management activities are controlled and directed from New Delhi. The Permanent…

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