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2023 (5) TMI 548 - HC - Income TaxApplication u/s 197 - lower withholding tax certificate - petitioner sought issuance of the said certificate at “NIL” rate - HELD THAT:- The issue which the petitioner has raised in the instant writ petition was also raised by the petitioner in another writ petition concerning FY 2021-22 [2023 (3) TMI 824 - DELHI HIGH COURT]. This writ petition was listed on our board today. We have allowed the said writ petition via a detailed order, and remitted the matter to the concerned officer for a fresh decision on the petitioner’s application preferred under Section 197 of the Act. Accordingly, the impugned certificate in this case, which is dated 31.08.2022, and the order, which is marked as Annexure-H are set aside. The concerned officer is directed to re-examine the petitioner’s application. Since the FY in issue is coming to an end on 31.03.2023, the concerned officer will carry out the re-examination exercise within ten days from the date of receipt of a copy of the judgement.
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