Lower tax deduction relief and adjustment of excess TDS resolved the grievance, ending the need for further adjudication.

A fresh order under Section 264(7) granted lower tax deduction at source at 1% for the remaining part of the financial year 2019-20 and allowed excess tax deducted between 21 July 2019 and the date of the order to be adjusted against future payments. That relief addressed the petitioner's original grievance, so no further adjudication was required.

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Issues: Whether the fresh order permitting lower tax deduction at source and adjustment of excess tax deducted at source removed the grievance in the petition.

Analysis: A fresh order was passed under Section 264(7) of the Income-tax Act granting lower tax deduction at source at 1% for the remaining part of the financial year 2019-20 and permitting adjustment of excess tax deducted between 21 July 2019 and the date of the order against future payments. The order addressed the relief originally sought and answered the petitioner's grievance.

Conclusion: The grievance stood satisfied and no further adjudication was required.

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