2009 (4) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r applied for the grant of certificate under section 197 of the Income Tax Act, 1961. Under section 197, it is open to the authority to certify that assessee is entitled to payment without deducting tax at source. Accordingly, on the basis of the application, petitioner obtained Ext.P2 series. Subsequently, after serving notice on him and affording an opportunity for hearing to the petitioner, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ird parties have made payments on the strength of these certificates. He would further contend that at any rate, the revocation of the earlier certificates with retrospective effect is unsustainable. Learned counsel for the petitioner points out that the certificates were withdrawn by the 2nd respondent even though the power is vested with the Commissioner. 3. Per contra, learned standing couns....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in Pushpadevi M. Jatia Vs. M.L. Wadhawan, Additional Secretary, Government of India and others [1987 (3) SCC 367], M/s.Beopar Sahayak (P) Ltd. and others Vs. Vishwa Nath and others [1987 (3) SCC 693] and Central Bank of India Vs.  C.Bernard [1991 (1) SCC 319]. Learned standing counsel would point out that the decisions may not apply as the 1^st respondent was fully aware at the time he was ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dispute the authority of the 2^nd respondent as a statutory delegate of power under section 120 deriving his power from the authorization given by the Commissioner. Therefore, there may not be any doubt that the order was issued initially by the 1st respondent without the authority of law. So also, there is no merit in the contention that the 2nd respondent was not empowered to withdraw it. Howeve....