https://www.taxtmi.com/caselaws?id=14761 The court emphasized the need for the Central Board of Direct Taxes to review the practice of issuing certificates under section 197(1) after interest is credited, and to provide appropriate guidelines for future cases. The petitioner's counsel acknowledged that interim relief had been granted, rendering the petition moot. As a result, the petition was disposed of, and the rule was discharged with no order as to costs. en-us Tue, 03 Aug 1999 00:00:00 +0530 Sat, 18 Jul 2009 15:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14761 The court emphasized the need for the Central Board of Direct Taxes to review the practice of issuing certificates under section 197(1) after interest is credited, and to provide appropriate guidelines for future cases. The petitioner's counsel acknowledged that interim relief had been granted, rendering the petition moot. As a result, the petition was disposed of, and the rule was discharged with no order as to costs. Case-Laws Income Tax Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14761