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2019 (8) TMI 303 - HC - Income TaxApplication filed u/s 197 - requesting the said authority to permit the petitioner assessee not to deduct tax at source or to deduct tax at lower rates - authority has prescribed different rates of deduction of tax at source ranging from 1% to 1.5% - HELD THAT:- We noticed that alongwith additional affidavit, the petitioner has produced an order sheet dated 15/5/2019, in which the Dy CIT (TDS) has recorded that there was a proposal for issuing certificate at the rate of 0.4% in relation to sections 194C, 194J, 194H and 194IB of the Act. Dy CIT (TDS) passed the impugned order, which, as can be clearly seen, was influenced by the order dated 31st May, 2019 passed under section 201 of the Income Tax Act, 1961 against the Petitioner. The said order may not be the sole basis, was undoubtedly an important element which went into the decision making process. Therefore, now that the existence of order dated 31st May, 2019 does not survive persuant to decision of this court [2019 (8) TMI 111 - BOMBAY HIGH COURT] , the Dy CIT (TDS) should undertake fresh exercise and decide the rate of income tax to be deducted while making payment to the Petitioner under different provisions mentioned above. For such purpose, the impugned order is set aside. The Dy CIT (TDS) shall pass fresh order within four weeks from today in view of the changed circumstances. However, till this is done, the petitioner cannot be left to be verse of then when the impugned order was in operation. Therefore, till fresh order is passed, the Petitioner would continue to be governed by the prescription made in the impugned order. This is purely by way of interim arrangement to protect the interest of the Petitioner as well as the Revenue.
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