https://www.taxtmi.com/caselaws?id=450198 Fresh consideration of a Section 197 application must be supported by a speaking order, and coercive recovery should not continue pending disposal. The Supreme Court declined to interfere because certificates under Section 197 had already been issued, making the challenge to the High Court's order unnecessary for intervention. The question of law was expressly left open, and the special leave petitions were dismissed. en-us Tue, 27 Feb 2024 00:00:00 +0530 Mon, 11 May 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450198 Fresh consideration of a Section 197 application must be supported by a speaking order, and coercive recovery should not continue pending disposal. The Supreme Court declined to interfere because certificates under Section 197 had already been issued, making the challenge to the High Court's order unnecessary for intervention. The question of law was expressly left open, and the special leave petitions were dismissed. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450198