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2009 (4) TMI 56 - KERALA HIGH COURTWithdrawal of Certificate issued under section 197 retrospectively i.e. from date of issue of certificate – jurisdiction to issue/withdraw the certificate - jurisdiction for issuance of certificate u/s 197(1) is rest with the CIT (TDS) whereas the certificates were issued by the Deputy CIT - petitioner points out that he has filed an application before the assessing officer and under the Act, the Deputy Commissioner is the assessing officer – held that, when the notification is issued by the CBDT conferring the power on the CIT (TDS), Deputy CIT did not have power to issue certificate - since the order was issued initially without the authority of law, CIT (TDS) has power to withdraw it – but it is not fair to allow the retrospective cancellation of the certificates - Writ petition is partially allowed
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