In the result, the appeal of the assessee in ITA No
Bench: Shri N.K. Billaiya & Shri Kul Bharat
200A of the Act for enabling processing of correction statement filed. The existing provisions of section 201(1) of the Act provide for passing of an order deeming a payer as assessee in default if he does not deduct or does not pay or after deduction fails to pay the whole or part of the tax as per the provisions