Assessee had filed petition challenging the notice issued under section 201. Court held that the assessee had deducted tax at a lower rate as payee had secured a certificate from concerned Assessing Officer for deduction of tax at a lower rate. There was no material on record to suspect that assessee had failed to deduct TDS or deposit same with Income Tax Authorities. Therefore, no proceedings under section 201 were warranted in case of assessee and  notice was set aside.