https://www.taxtmi.com/caselaws?id=788532 A subordinate tax authority cannot refuse to act on binding judicial directions merely because the Department is considering further appeal, where no stay has been obtained. The Delhi HC found the rejection of the assessee's request for a nil tax withholding certificate under section 197 unsustainable because an earlier order in the same assessee's case for the same financial year had already directed relief. The impugned order was set aside, and the competent authority was directed to issue the nil withholding certificate within three days. en-us Tue, 17 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788532 A subordinate tax authority cannot refuse to act on binding judicial directions merely because the Department is considering further appeal, where no stay has been obtained. The Delhi HC found the rejection of the assessee's request for a nil tax withholding certificate under section 197 unsustainable because an earlier order in the same assessee's case for the same financial year had already directed relief. The impugned order was set aside, and the competent authority was directed to issue the nil withholding certificate within three days. Case-Laws Income Tax Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788532