https://www.taxtmi.com/caselaws?id=33274 The court partially allowed the writ petition regarding the grant and withdrawal of certificates under section 197 of the Income Tax Act. The certificates issued by the Deputy Commissioner of Income Tax were found to be invalid due to lack of authority. The court upheld the withdrawal of the certificates but with prospective effect, considering the reliance placed on them by third parties for making payments. Retrospective cancellation was deemed inequitable due to payments made based on the certificates. en-us Wed, 01 Apr 2009 00:00:00 +0530 Fri, 01 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33274 The court partially allowed the writ petition regarding the grant and withdrawal of certificates under section 197 of the Income Tax Act. The certificates issued by the Deputy Commissioner of Income Tax were found to be invalid due to lack of authority. The court upheld the withdrawal of the certificates but with prospective effect, considering the reliance placed on them by third parties for making payments. Retrospective cancellation was deemed inequitable due to payments made based on the certificates. Case-Laws Income Tax Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33274