By the Court.—This writ petition under Article 226 of Constitution of India has been filed by petitioner-M/s Mass Awash Private Limited (herein after referred to as “Assessee”) assailing following orders/notices :

A. Notice dated 12.8.2015 issued by Deputy Commissioner of Income Tax (International Taxation) Circle Lucknow (herein after referred to “D.C.I.T.”) under Section 201(1)/201(1A) of Income Tax Act, 1961 (herein-after referred to as “Act, 1961”) for non deduction of T.D.S. on payments made to Smt. Nidhi Raman for Financial Years 2003-04, 2004-05 and 2005-06.

B. Notice dated 11.12.2015 issued by D.C.I.T. under Section 201(1)/201(1A) read with Section 195 of Act, 1961 issued after considering petitioner’s reply dated 30.10.2015 pursuant to earlier notice dated 12.8.2015, holding that proceedings initiated by C.I.T. under Section 201(1)/201(1A) is not barred by time. D.C.I.T. required petitioner to show-cause why amount of T.D.S. not deducted, and interest thereon be charged from it.

C. Order dated 30.12.2015 passed under Section 195 read with Section 201(1)/201(1A) of Act, 1961 for Assessment Years 2004-05, 2005-06 and 2006-07 (Financial Years 2003-04, 2004-05 and 2005-06) declaring that petitioner is in deemed default under Section 201(1)/201(1A) read with Section 195(1) of Act, 1961 for an amount of Rs. 28,17,326/-. Aforesaid amount includes non-deducted T.D.S. of Rs. 12,63,000/-, and, interest of Rs. 15,81,326. The order further says that penalty proceedings under Section 271C would be initiated separately.

D. Notice of demand under Section 156 of Act, 1961 dated 30.12.2015 issued by D.C.I.T. for Assessment Years 2004-05, 2005-06 and 2006-07.

2. Facts in brief, giving rise to present dispute, are narrated as under :

3. Petitioner-assessee is a private limited company registered under Companies Act, 1956. Its registered office earlier was at 1, British India Street, Kolkata-69 but subsequently it was shifted to Oriental House, 3-A, Gokhley Marg, Lucknow and presently it is at Lucknow.

4. Assessee purchased land bearing Khasra No. 141 measuring 40601 Sq. Ft. situate at Sheikhpur Kasaila, Pargana, Tehsil and District Lucknow vide sale-deed dated 14.6.2005 from its owners Smt. Shanti Tripathi, Smt. Niti Pandey, Smt. Nishi Pandey, Smt Nidhi Raman and Sri Atul Tripathi for a sale consideration of Rs. 3,04,50,750/-(though for the purpose of Stamp Duty valuation of property was taken as Rs. 4,15,06, 598/-). Details of payments made to the vendors are as under:

1. Rs. 64,50,750/- (Rupees Sixty Four Lacs Fifty Thousands Seven Hundred Fifty) paid through Pay Order No. 010977 Dt. 14.6.2005 drawn on Bank of India, N.K.Road, Lucknow, at the time of execution of deed,

2. Rs. 60,00,000/- (Rupees Sixty Lacs) through Pay Order No. 010976 Dt. 14.6.2005 drawn on Bank of India, N.K.Road, Lucknow, at the time of execution of deed.

3. Rs. 10,00,000/- (Rupees Ten Lacs) paid through Cheque No. 645031 Dt. 13.6.03 drawn on HDFC Bank Ltd. before execution of deed,

4. Rs. 28,00,000/- (Rupees Twenty Eight Lacs) through Cheque No. 013052 dt. 2.11.04, drawn on Citi Bank, Lucknow, before execution of deed,

5. Rs. 22,00,000/- (Rupees Twenty Two Lacs) paid through Cheque No. 120514 dt. 21.11.04 drawn on Bank of India, Lucknow before execution of deed,

6. Rs. 60,00,000/- (Rupees Sixty Lacs) paid through Pay Order No. 010975 dt. 14.6.2005 drawn on Bank of India, N.K.Road, Lucknow, at the time of execution of deed, and

7. Rs. 60,00,000/- (Rupees Sixty Lacs) paid through Pay Order No. 010974 dt. 14.6.2005 drawn on Bank of India, N.K.Road, Lucknow, at the time of execution of deed.

5. Addresses of Vendors mentioned in sale-deed are as under:

1. Smt. Shanti Tripathi wife of late Dr. Surendra Prasad Tripathi, resident of 9/11, Rana Pratap Marg, Sarvodaya Housing Colony, Lucknow.

2. Smt. Niti Pandey wife of Sri Vijay Pandey resident of 2-B, Moti Lal Atal Road, Jaipur.

3. Smt. Nishi Pandey wife of Sri Neeraj Pandey, resident of Type-4, 9 Raj Bhawan Colon