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TMI Blog2011 (11) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P. NO. 1504 OF 2011 - - - Dated:- 9-11-2011 - DR. SHRI D.Y. CHANDRACHUD SHRI A.A. SAYED, JJ. Represented by: Mr. Sanjiv M. Shah for the Petitioner. Mr. Suresh Kumar for the Respondents. P.C. :- Rule, by consent returnable forthwith. With the consent of Counsel and at their request the Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allotted certain land by MMRDA at Bandra Kurla Complex on lease for 80 years for the purpose of construction of an office complex. The lease premium of Rs.88.52 crores was paid on 27 December 2005 and 18 February 2008. A lease deed was executed with MMRDA on 9 April 2008. The lease deed inter-alia contains covenants for the payment of annual rent. 5. A survey was conducted under Section 133A in pursuance of which a letter was addressed to the Petitioner on 16 March 2011 by the First Respondent seeking a disclosure of why TDS has not been deducted on the lease premium paid to MMRDA. By a letter dated 29 March 2011, the Petitioner s Chartered Accountant challenged the jurisdiction of the First Respondent to issue a notice to show cause u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. Evidently, on the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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