https://www.taxtmi.com/caselaws?id=387378 The court held that while Section 197(1) does not require a personal hearing before issuing a certificate for tax deduction rate changes, valid reasons must be communicated to the assessee. The court emphasized transparency and fairness, directing the respondents to provide reasons for increasing the deduction rate from 1% to 4% to the petitioner. The petitioner was granted the right to challenge these reasons if necessary, ensuring the opportunity for appeal. This decision upholds principles of transparency and fairness in tax assessments. en-us Thu, 10 Oct 2019 00:00:00 +0530 Tue, 22 Oct 2019 16:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387378 The court held that while Section 197(1) does not require a personal hearing before issuing a certificate for tax deduction rate changes, valid reasons must be communicated to the assessee. The court emphasized transparency and fairness, directing the respondents to provide reasons for increasing the deduction rate from 1% to 4% to the petitioner. The petitioner was granted the right to challenge these reasons if necessary, ensuring the opportunity for appeal. This decision upholds principles of transparency and fairness in tax assessments. Case-Laws Income Tax Thu, 10 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387378