TMI Blog2018 (9) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... e reflected from his order? - Held that:- The apprehension of the petitioner is that there was an exercise of a discretionary power in terms of subsection (1) of Section 197 and the deduction of income tax at the lower rate was justified earlier. Now, the rate has been fluctuating and for this year, the deduction is at the rate of 50% of the prescribed rate. This has not come about on an independe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this matter on 25th September 2018. The matter shall be listed on the 'Supplementary Board'. - WRIT PETITION (LODGING) NO.2764 OF 2018 - - - Dated:- 18-9-2018 - S.C. DHARMADHIKARI B.P. COLABAWALLA, JJ. Mr. J.D. Mistri, Senior Advocate a/w Mr. R.M. Poojary i/b Mint Confreres for the Petitioner. Mr. Suresh Kumar for the Respondents. P.C. : 1 Leave to amend to correct the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer must produce the record to establish and prove that it is he, who applied his mind and arrived at the necessary satisfaction. Secondly, Mr. Mistri would urge that the time prescribed for disposal of the applications in terms of Section197 sub-section (1) of the Income Tax Act 1967 is an important factor. The applications cannot be kept pending and that would not be in the interest of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer, but because of uncalled interference by his superior. For that reason, he would submit that we must direct the production of the original record. 5. Mr. Suresh Kumar appearing for the Revenue tendered the affidavit in reply on behalf of the respondents. That is affirmed by the Deputy Commissioner of Income Tax (TDS) Range2(3), Mumbai. He says that he is working in the office of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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