2019 (10) TMI 862

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..... Respondents: Mr. Raghvendra Singh, Senior Standing Counsel with Mr. Vipul Agrawal, Junior Standing Counsel for Income Tax Department. ORDER 1. Mr. Raghvendra Singh, learned Senior Standing Counsel, on instructions, states that the present petition may be disposed of in terms of the order dated 06.09.2019 passed by this Court in W.P.(C) 9389/2019 Jiangdong Fittings Equipment Co. Ltd v. Deputy ....

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....ata Teleservices (Maharashtra) Ltd v. Deputy Commissioner of Income Tax (TDS), (2018) 402 ITR 384 (Bom), that Section 197 (1) does not require the Assessing Officer to grant personal hearing to the assessee prior to the issuance of the certificate. All that is required is that the Assessing Officer should have good reasons to issue the certificate under Section 197 (1) of the Act and the said reas....