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2018 (10) TMI 2025 - HC - Income TaxApplication made u/s 197 rejected - respondents, on instructions, states that the respondents withdraw the impugned letter of rejection issued to the petitioner by the respondent No.1 and further that the petitioners application for issuance of the certificate in terms of section 197 would be decided afresh and a speaking order will be passed within a period of ten days from today - HELD THAT:- We issued the clarifications and to the following effect : “While we allow withdrawal of these certificates and impugned in this Writ Petition with liberty to issue fresh certificates in accordance with law, we clarify that no functionary other than the officer referred to in the relevant statutory provision, namely Section 197 and the Rule 28AA of the Income Tax Rules, 1962 would be permitted to take over the jurisdiction or interfere in the exercise of the discretionary power envisaged by this statutory provision.” This writ petition is also disposed of in the above terms. In the circumstances, there will be no order as to costs. We direct that until the petitioners application is disposed of by a speaking order in terms of the undertakings given to this Court, there shall be no recovery of the demand by resorting to coercive means.
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