Dismissing the petition the Court held that the assessee has already availed of its remedies of appeal in relation to two assessment years hence the writ was dismissed and directed to avail the appeal proceedings in accordance with law.
BT (India) (P) Ltd. v. ITO 323 CTR 661 / 207 DTR 377 (Delhi)(HC)
S. 201 : Deduction at source-Survey-Failure deduct tax at source-Payment to non-residents-Appeal pending before two earlier assessment years-Writ was dismissed-Directed to pursue alternative remedy of appeal. [S. 133A, 201(1), 201(IA), Art. 226)