TMI Blog2019 (11) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ] wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 liability to be recovered from the Petitioner for the Assessment Years 2017-18, 2018-19 and 2019-20. This aforesaid tax liability of approximately to ₹ 94 Crores was determined in case of the Petitioner as being assessee-in-default under Sections 201(1) and 201(1A) of the Act, by three orders dated 9th September, 2019 passed by the Income Tax Officer. 3. The Petitioner has filed a separate Writ Petition be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 under Section 264 of the Act would be in the nature of an Appeal from Caesa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored 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 aside on 29th July, 2019 by this Court in Writ Petition No.1719 of 2019 ) will be the rate which will apply. 7. 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 dated 24th May, 2019 for the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
