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2019 (11) TMI 939 - HC - Income TaxApplication for ‘Nil’ rate of tax deduction certificates u/s 197 - assessee-in-default u/s 201(1) and 201(1A) - HELD THAT:- It is not disputed before us that the impugned Certificates had been issued by the Respondent No.2 – Dy. Commissioner of Income Tax, after having obtained an approval for issuance of the same at lower rates and not at ‘Nil’ rates after obtaining approval from the Commissioner of Income Tax. In these circumstances, the application for revision u/s 264 of the Act would be in the nature of an Appeal from Caesar to Caesar. As the basis of the impugned Certificates dated 10th September, 2019 being the orders dated 9th September, 2019 of the Income Tax Officer, have been set aside, the impugned Certificates and the order sheet which gives basis of working out the deduction in the impugned Certificates are also set aside. The Petitioner’s application dated 14th August, 2019 is restored to the AO for fresh consideration and passing of the order on the same, after following the principle of natural justice, within a period of two weeks from the date this order is uploaded on the High Court web site. In the meantime, the Petitioner’s client/ customers would continue to deduct tax in terms of the Certificate issued on 4th June, 2019 (which was set aside in TLG INDIA PRIVATE LIMITED VERSUS DCIT [2019 (8) TMI 303 - BOMBAY HIGH COURT] will be the rate which will apply. However, it is made clear that if, the Income Tax Officer comes to the conclusion that the Petitioner is liable to pay tax under Sections 201 & 201(1A) of the Act in respect of the show cause notice. In the above eventuality, the Respondent No.2 herein would be entitled to cancel/substitute the Certificates issued under Section 197 of the Act within two weeks of this order being uploaded on the website of this Court.
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