https://www.taxtmi.com/caselaws?id=238200 The Delhi High Court upheld the validity of the order issued by the Assessing Officer (TDS) under Section 197 of the Income Tax Act, 1961, dated 9th October, 2007. The court ruled that the order was effective from the date of its issuance, rejecting the appellant-Revenue's argument for a prospective effect. It emphasized that the deductor must comply with the certificate/order and cannot assume its invalidity. No penalty was imposed on the respondent-assessee for following the certificate, and the court highlighted the need to rectify contradictory certificates through appropriate channels. The appeals were dismissed for lack of merit. en-us Wed, 04 Sep 2013 00:00:00 +0530 Fri, 18 Oct 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238200 The Delhi High Court upheld the validity of the order issued by the Assessing Officer (TDS) under Section 197 of the Income Tax Act, 1961, dated 9th October, 2007. The court ruled that the order was effective from the date of its issuance, rejecting the appellant-Revenue's argument for a prospective effect. It emphasized that the deductor must comply with the certificate/order and cannot assume its invalidity. No penalty was imposed on the respondent-assessee for following the certificate, and the court highlighted the need to rectify contradictory certificates through appropriate channels. The appeals were dismissed for lack of merit. Case-Laws Income Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238200