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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Cancellation/withdrawal of the Certificate issued u/s 197 - non ...

Income Tax

March 6, 2018

Cancellation/withdrawal of the Certificate issued u/s 197 - non furnishing of copy of the reasons recorded was a flaw in the decision making process. - Thus, making the impugned order unsustainable. - HC

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  2. Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process.

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