Assessee is held as assessee in default towards non-deduction of TDS on lease rent paid to NOIDA Authority keeping in view decision of High Court in Rajesh Projects (India) (P.) Ltd. v. CIT(TDS)) (2017) 78 taxmann.com 263/ 392 ITR 483 (Delhi)(HC) that it was not correct to say that NOIDA Authority was not subjected to TDS provisions on lease rent and, thus, payer was under statutory obligation to deduct TDS under section 194-I. CIT(A) up held the order of the AO. On appeal the Tribunal held that  High Court in its wisdom had restricted applicability of conclusion drawn with prospective effect. Therefore, cause of action under section 201(1)/201(1A) in pursuance of above judgment of High Court is not available to revenue for assessment year 2012-13.Therefore,  order passed under section 201(1) and 201(1A) is   set aside. (AY. 2012-13)