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2020 (10) TMI 256 - DELHI HIGH COURT - Income Tax
Head Note / Extract:
Rejection of application u/s 197 - Petitioner challenging impugned TDS Certificate - seeking directions to the respondents to pass an order in the revision application filed by the petitioner - petitioner prays for directions to the respondent authorities to issue a fresh Certificate of Tax Deduction at Source at lower rate - HELD THAT:- A perusal of the file reveals that the petitioner has preferred a revision application dated 14th July, 2020 under Section 264 of the Act, which is still pending. Accordingly, the present writ petition and pending applications are disposed of with a direction to respondent no.1 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. All the rights and contentions of the parties are left open. This Court clarifies, at the cost of repetition, that in view of the pendency of the revision application of the petitioner, it has not dealt with the specific prayer for quashing of the order dated 01st July, 2020.