2013 (11) TMI 969

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....R:- Communication dated 8.8.2013 issued by the first respondent to the petitioner (Annexure-K) is assailed in this writ petition. 2. The brief facts of the case are that the petitioner had filed an application under Section 197 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) for the year 2014-15 by seeking no deduction of tax certificate under the said section. A....

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....e petitioner is that the parameters for grant of a no deduction of tax certificate under Section 197 of the Act read with the rules thereunder have not been considered nor applied as far as the petitioner is concerned. It is stated that the circumstances and conditions under which such a certificate can be issued are stated in the section and the rules made thereunder and would squarely apply to t....

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....tion 197 of the Act without giving details as to the outstanding demand and as to whether the petitioner's case falls within the scope of section 197 and the rules made thereunder or not. There no reasons assigned as to why the application of the petitioner has been rejected. In that view of the matter, Annexure-K dated 8.8.2013 is quashed. First respondent is directed to reconsider the applicatio....