TMI Blog2020 (12) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... to estimation of tax liability, the assessing officer has instead rejected the estimates provided by the assessee, on a broad and generalized reasoning. Thus, in absence of determination, as provided under the above-noted Rule, the reasons for rejections cannot be termed as valid in eyes of law. Consequently, decision making process in the present case is contrary to law. This court finds that there is non-application of mind which vitiates the impugned order and reasons. Accordingly, we set aside the impugned order and reasons and remand the matter to the Assessing Officer for fresh determination in accordance with law as expeditiously as possible preferably within three weeks. In the interim, we direct that the benefit of revised T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing counsel for respondent submits that present writ petition is not maintainable as the petitioner has not exhausted the alternative efficacious remedy available under Section 264 of the Act. She relies upon the judgment of this court in the case of Sis Live Vs. Income Tax Officer, (2011) 333 ITR 13 (Del.), wherein the court declined to entertain a similar writ petition and directed the petitioner to file a revision petition. 4. She further submits that the scope of judicial review of an order passed under Section 197 of the Act is limited as it is directed not against the rates prescribed in the certificate, but against the decision making process. She submits that it is settled law that till there is a patent illegality and/or err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- 28AA. (1) Where the Assessing Officer, on an application made by a person under sub-rule (1) of rule 28 is satisfied that existing and estimated tax liability of a person justifies the deduction of tax at lower rate or no deduction of tax, as the case may be, the Assessing Officer shall issue a certificate in accordance with the provisions of sub-section (1) of section 197 for deduction of tax at such lower rate or no deduction of tax. (2) The existing and estimated liability referred to in sub-rule (1) shall be determined by the Assessing Officer after taking into consideration the following:- (i) tax payable on estimated income of the previous year relevant to the assessment year; (ii) tax payable on the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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