https://www.taxtmi.com/caselaws?id=402032 The court set aside and quashed the impugned certificates issued at rates higher than nil, directing a fresh order for issuing consequential certificates under section 197 of the Income Tax Act. Emphasizing compliance with section 197 and Rule 28AA, the court highlighted the necessity of providing reasons for not granting nil rate certificates. It rejected the argument of an alternative remedy under section 264, stating that the absence of reasons in the order rendered the remedy futile. The matter was remanded for completion within four weeks, with no costs imposed. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 18 Jan 2021 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402032 The court set aside and quashed the impugned certificates issued at rates higher than nil, directing a fresh order for issuing consequential certificates under section 197 of the Income Tax Act. Emphasizing compliance with section 197 and Rule 28AA, the court highlighted the necessity of providing reasons for not granting nil rate certificates. It rejected the argument of an alternative remedy under section 264, stating that the absence of reasons in the order rendered the remedy futile. The matter was remanded for completion within four weeks, with no costs imposed. Case-Laws Income Tax Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402032