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| The Tax Publishers2020 TaxPub(DT) 2971 (Del-HC) INCOME TAX ACT, 1961
Section 197
Where assessee challenged certificate issued under section 197(1) refusing to grant a certificate of deduction of tax at source at NIL rate, contending that it was a non-reasoned order, considering submission of revenue that detailed reasons were available on record, competent authority was directed to furnish a copy of reasons to assessee, who was granted liberty to file appropriate proceedings, if it was aggrieved by said reasoned order.
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Tax deduction at source - Discretionary power under section 197 - Certificate for deduction at nil rate - Non-speaking order
Assessee challenged certificate issued under section 197(1), refusing to grant a certificate of deduction of tax at source at NIL rate, on payments to assessee company by its customers. Assessee contended that order was contrary to principle of rule of consistency as 0.9% rate specified in order was higher than 0.7% rate of tax deduction at source determined in immediately preceding year. Held: Notice was issued. Revenue stated that competent authority while issuing certificate placed detailed reasons on record. Since detailed reasons were stated to be available on record, writ petition and pending application were disposed of with a direction to competent authority to furnish a copy of reasons to assessee within a week. In event assessee was aggrieved by said reasoned order, it was open to assessee to file appropriate proceedings in accordance with law.
REFERRED :
FAVOUR : Instruction issued
A.Y. :
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