2015 (1) TMI 747

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....(Oral) 1. This writ petition is directed against the order dated 02.06.2014 passed by the Deputy Commissioner of Income-tax, Circle 51 (1), New Delhi, whereby the application for lower deduction certificate under section 197 of the Income-tax Act, 1961 for the Financial Year 2014-15 has been rejected. The rejection order reads as under:- "OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX CIRLCE ....

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....uty Commissioner of Income Tax. Circle 51(1), New Delhi." It is evident from the above that the provision which was considered by the Deputy Commissioner of Income-tax was section 197 of the Income Tax Act, 1961 read with Rule 28AA of the Income Tax Rules, 1962. 2. The learned counsel for the petitioner submitted that Rule 28AA would not apply and it is Rule 28AB which would be applicable. This....

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....the petitioner has been examined under parameters which were not applicable to the petitioner and therefore the rejection based thereupon would be liable to be set aside. 4. Consequently, we set aside the impugned order of rejection and remit the matter to the concerned DCIT for consideration afresh under Rule 28AB after giving an opportunity of hearing to the petitioner/ representative of the pe....