TMI Blog2023 (5) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner in another writ petition concerning FY 2021-22 [ 2023 (3) TMI 824 - DELHI HIGH COURT] . This writ petition was listed on our board today. We have allowed the said writ petition via a detailed order, and remitted the matter to the concerned officer for a fresh decision on the petitioner s application preferred under Section 197 of the Act. Accordingly, the impugned certificate in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d discloses, that petitioner had filed an application under Section 197 of the Income Tax Act, 1961 [in short, the Act ] for being issued a lower withholding tax certificate. This application was filed on 14.07.2022. 2.1 The petitioner sought issuance of the said certificate at NIL rate. 3. The concerned officer, however, issued a lower withholding tax certificate dated 31.08.2022, peggin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, which is marked as Annexure-H are set aside. 6.2 The concerned officer is directed to re-examine the petitioner s application, in light of the reasons and directions given by us while disposing of W.P(C) 3639/2022. 7. Since the FY in issue is coming to an end on 31.03.2023, the concerned officer will carry out the re-examination exercise within ten days from the date of receipt of a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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