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| The Tax Publishers2020 TaxPub(DT) 4141 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where petitioner had preferred a revision application under section 264, which was still pending, accordingly, present writ petition and pending applications were disposed of with a direction to Competent Authority to decide the petitioner's revision application within four weeks, after giving an opportunity of hearing to the petitioner, by way of a reasoned order in accordance with law.
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Writ - Rejection of application under section 197 - Revision application under section 264 was pending. -
Present writ petition was filed challenging rejection of TDS Certificate and in the alternative, directions to authorities to pass an order in the revision application filed by petitioner. Petitioner also pleaded for directions to authorities to issue a fresh Certificate of Tax Deduction at Source at lower rate. Petitioner submitted that this Court had directed authorities to issue the TDS Certificate to the petitioner at a lower rate of 1% as well as to adjust the excess amount of TDS deducted in the past. He submits that despite clear directions of this Court, authorities have once again issued the TDS Certificate to the petitioner at 1.5%. Held: A perusal of the file reveals that petitioner had preferred a revision application under section 264, which was still pending. Accordingly, present writ petition and pending applications were disposed of with a direction to authority to decide the petitioner's revision application within four weeks, after giving an opportunity of hearing to the petitioner, by way of a reasoned order in accordance with law. This Court clarified that in view of the pendency of the revision application of petitioner, it had not dealt with the specific plea for quashing of the Order.
Relied:Link Quest Telecom Ltd. v. CIT & Anr. [W.P.(C) 9621/2019 & CM No.39673/2019, dt. 9-12-2019]
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