TMI Blog2019 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... en, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present order, impugned in this petition, the authority has prescribed different rates of deduction of tax at source ranging from 1% to 1.5%. The Counsel submitted that such prescription is excessive. 4. Though the impugned order does not specify so, our attention was drawn to the documents produced by the Petitioner alongwith an additional affidavit dated 2nd June, 2019 to contend that original proposal of the Income Tax Officer (TDS) was for deduction at the rate of 0.4%. However, subsequently, taking cognizance of an order dated 31st May, 2019, passed against the petitioner under section 201 of the Act, the final order came to be passed in which the said prescription had been made. 5. The order dated 31st May, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PROPOSAL FOR 197 8. In view of the above, and after considering the facts and circumstances of the case, and on the basis of the material on records, I am satisfied that the total income of the assessee justifies lower deduction of tax at source @ 1.14% in relation to 194C, 194J, 194H and 194IB. 9. Submitted for kind approval in view of CBDT Notification No. S.O. 647 dated 29.03.2011. If satisfied and approved, certificate for lower deduction of Tax u/s. 197 of the Income Tax Act, 1961 shall be issued for deduction of TDS in relation to 194C @ 1.00%, 194J @ 1.50%, 194H @ 1.00% and 194IB @ 1.50%, if approved. 7. Subsequently, the Deputy Commissioner of Income Tax(TDS) passed the impugned order, which, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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