9911796707
TMI Blog2019 (8) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Rishabh Dubey i/b. DMD Advocates, advocate for petitioner. Mr. P.C. Chhotaray, advocate for the respondent. P.C.: 1. Heard the learned Counsel for the parties for final disposal of the petition. 2. The Petitioner is a private limited company. The petitioner has challenged Certificate issued vide an order dated 4th June, 2019 passed by the Deputy Commissioner of Income Tax (TDS), the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019, the Deputy Commissioner of Income Tax(TDS) made following further noting in his Order sheet alongwith an affidavit : "6. As the amounts mentioned in the computation fled for Al 2020-21 including the amounts claimed are on the basis of projections and are subject to variation based on the actual expenses which would be incurred during the said year. Accordingly, considering the facts and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, as can be clearly seen, 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 importa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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