2020 (10) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rough: Mr. Rajat Mittal, Advocate. Respondents Through: Mr. Ruchir Bhatia, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging impugned TDS Certificate under Reference No. 197(1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te to the petitioner for the Financial Year 2020-21 at 1.5%. 4. He contends that the assessing officer is bound to indicate reasons for allowing or disallowing an application under Section 197 of the Act and that rejection of application under Section 197 of the Act read with Rule 28AA of the Income Tax Rules, 1962 does not lie within the absolute discretion of the assessing authority. 5. Is....