2018 (3) TMI 1215

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....e petitioner. Mr. Suresh Kumar, Advocate for the respondent. P.C. :- 1. At the request of the Counsel, the petition itself is being disposed of finally at the stage of admission. 2. This petition under Article 226 of the Constitution of India challenges the order dated 18th December, 2017 passed by respondent no.1, the Assessing Officer under Section 197 of the Income Tax Act, 1961 (th....

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....x deduction at source under Section 197 of the Act on the ground that its claim for exemption under Section 10(23C)(iiiab) of the Act has been rejected for the earlier years. Thus, called upon the petitioner to show cause why its application for nil tax deduction certificate should not be rejected. 5. In response, the petitioner by its letter dated 20th November, 2017 pointed out to the Assessi....

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....17 has been passed without due application of mind. This is evident from the fact that, the petitioner's claim for nil tax deduction under Section 197 is based on it being assessed to nil tax under Section 11 of the Act and not under Section 10(23C) of the Act. Inspite of this aforesaid fact being specifically pointed out by the petitioner in its reply dated 20th November 2017 to the show caus....