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| The Tax Publishers2020 TaxPub(DT) 2995 (Del-HC) INCOME TAX ACT, 1961
Section 197
Where Competent authority while issuing certificate under section 197 placed detailed reasons on record, considering that detailed reasons were stated to be available on record, writ petition was disposed of with a direction to competent authority to furnish a copy of reasons to assessee and in case assessee was aggrieved by said reasoned order, it was open to assessee to file appropriate legal proceedings in accordance with law.
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Tax deduction at source - Certificate of deduction of tax at source at NIL rate - Order passed claimed to be contrary to rule of consistency -
Assessee challenged refusal to grant a certificate of deduction of tax at source at NIL rate, on payments to assessee-company by its customers. It contended that order under section 197 was contrary to rule of consistency as 1.50% rate with respect to payment under section 194J and 194I, specified in order was three times higher than 0.50% rate of tax deduction at source determined in immediately preceding year. Held: Competent authority while issuing said 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 legal proceedings in accordance with law.
REFERRED :
FAVOUR : Direction issued
A.Y. :
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