2013 (7) TMI 775

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..... to file an application even before the commencement of the financial year for deduction of tax has to be made in the financial year itself by the payer. - W.P.(C) 4518/2013 - - - Dated:- 19-7-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Petitioner : Mr. Venkataraman, Sr. Advocate with Mr. Gajendra Maheshwari and Mr. Rajat Bose, Advocates. For the Respondent : Mr. Karan Kh .....

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..... Section 197, till 1st April, 2013. Prima facie, this should not happen and cannot be justified as an assessee is entitled to file an application even before the commencement of the financial year for deduction of tax has to be made in the financial year itself by the payer. Expeditious and fast track disposals are mandatory and required. With the aforesaid observations, the writ petition is dispos .....

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