High Court dismissed the appeal holding, that when the recipient to whom the assessee had paid or credited the lease rent had filed a return belatedly and had not paid any tax due on the income declared, the assessee would be treated as an assessee-in-default for the purposes of sections 40(a)(ia) and 201(1) of the Income-tax Act, 1961 and would be liable to pay the amount of tax deducted at source with interest as also subject to the expenses being disallowed, (AY.2007-08, 2008-093, 2009-10)