Assessing Officer lodged a complaint against assessee, a director of company, and others alleging that the  directors of company and responsible for paying tax as per section 204 had committed a default under section 200 read with rule 30 by failing without reasonable cause to pay tax so deducted from payments made to parties and said default amounted to an offence punishable under section 276B read with section 278B.  Magistrate passed an order issuing process against assessee and others. Dismissing the petition the Court held that since sanction order and Commissioner’s order indicated prima facie application of mind by statutory authorities before initiation of complaint, Assessing Officer had made out a sufficient case for proceeding against assessee.  Whether no interference was called for in order of issuance of process. (AY. 2017-18)