TDS – AO not having jurisdiction cannot pass the order just because assessment was getting time barred – Bombay HC

Indian Newspaper Society vs. ITO (TDS) (Bombay High Court) –  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 Mar...