https://www.taxtmi.com/caselaws?id=388690 The court allowed the petition, setting aside the Certificates issued under Section 197 of the Income Tax Act due to the annulment of earlier orders holding the petitioner liable for tax liability. The court rejected the Revenue's suggestion to seek an alternative remedy under Section 264, emphasizing that the basis for the impugned Certificates had been set aside. The Assessing Officer was directed to reconsider the petitioner's application, instructing the petitioner's clients to continue deducting tax at the previous rate until a new decision was made. en-us Mon, 18 Nov 2019 00:00:00 +0530 Mon, 02 Dec 2019 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388690 The court allowed the petition, setting aside the Certificates issued under Section 197 of the Income Tax Act due to the annulment of earlier orders holding the petitioner liable for tax liability. The court rejected the Revenue's suggestion to seek an alternative remedy under Section 264, emphasizing that the basis for the impugned Certificates had been set aside. The Assessing Officer was directed to reconsider the petitioner's application, instructing the petitioner's clients to continue deducting tax at the previous rate until a new decision was made. Case-Laws Income Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388690