https://www.taxtmi.com/caselaws?id=355865 The court quashed and set aside the impugned order withdrawing the Certificate under Section 197 of the Income Tax Act, 1961. The court found flaws in the decision-making process, emphasizing the importance of providing reasons for canceling the Certificate. The order was deemed unsustainable due to the absence of recorded reasons during the Certificate's issuance. The court referenced a previous judgment and highlighted the necessity of following due process before canceling such certificates. The Revenue did not contest the similarities to the previous case, leading to the cancellation of the withdrawal order. Other contentions in the petition were not addressed, and no costs were awarded. en-us Fri, 02 Feb 2018 00:00:00 +0530 Tue, 20 Feb 2018 06:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355865 The court quashed and set aside the impugned order withdrawing the Certificate under Section 197 of the Income Tax Act, 1961. The court found flaws in the decision-making process, emphasizing the importance of providing reasons for canceling the Certificate. The order was deemed unsustainable due to the absence of recorded reasons during the Certificate's issuance. The court referenced a previous judgment and highlighted the necessity of following due process before canceling such certificates. The Revenue did not contest the similarities to the previous case, leading to the cancellation of the withdrawal order. Other contentions in the petition were not addressed, and no costs were awarded. Case-Laws Income Tax Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355865