Advance tax not paid

This query is : Resolved 

12 March 2009 We are not paid any Advance tax as on today and out Assessing Officer is DCIT.
Does he have powers to prosucution.

Please give me suggession with refering section of IT Act

12 March 2009 NO at all DICT has no power to prosucution, But assessee deemed to be default and liable to pay interest u/s 220 and penalty u/s 221




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