9911796707
TMI Blog2019 (11) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income Tax. The impugned Certificates dated 10th September, 2019 have been issued in terms of the Order Sheet dated 9th September, 2019 rejecting the Petitioner's application dated 14th August, 2019, seeking 'Nil' Tax Deduction at Source (TDS) Certificates to its customers. The impugned Certificates dated 10th September, 2019 determined tax deduction at source at the rate at 1.1% for receipts under Section 194-C of the Act, 5.1% for receipts under Sections 194J & 194(1B) of the Act and 2.76% under Section 194-H of the Act. 2. The basis of the impugned Certificates rejecting the Petitioner's application dated 14th August, 2019 for 'Nil' rate of tax deduction certificates under Section 197 of the Act, was an outstanding tax li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te remedy available under the Act in the form of Revision under Section 264 of the Act. We do not accept the above submission. This as the basis of the impugned Certificates dated 10th September, 2019 has already been set aside by us in Writ Petition No. 2757 of 2019. Therefore, the Respondent No.1- Dy. Commissioner of Income Tax would have to re-consider the Petitioner's application dated 14th August, 2019 for 'Nil' tax deduction at source certificates to be given to the Petitioner's customers. The Revision, if filed against the impugned Certificates, would be futile/ academic in nature as the basis of the impugned Certificates dated 10th September, 2019 has already been set aside by this Court. 5. Moreover, it is not disputed before us t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Assessing Officer 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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