2015 (1) TMI 747

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..... JUDGMENT Badar Durrez Ahmed, J (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 T....

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....pplication filed in Form No. 13 is rejected. Yours faithfully, (Amit Mohan Mittal) Deputy 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 pe....

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.... 28AA and the parameters under Rule 28AB are entirely different. The result is that the application of 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 ....