2023 (5) TMI 548 - HC - Income Tax

Application u/s 197 - lower withholding tax certificate - petitioner sought issuance of the said certificate at NIL rate - HELD THAT - The issue which the petitioner has raised in the instant writ petition was also raised by the petitioner in another writ petition concerning FY 2021-22 2023 (3) TMI 824 - DELHI HIGH COURT . This writ petition was listed on our board today. We have allowed the said writ petition via a detailed order, and remitted the matter to the concerned officer for a fresh decision on the petitioner s application preferred under Section 197 of the Act. Accordingly, the impugned certificate in this case, which is dated 31.08.2022, and the order, which is marked as Annexure-H are set aside. The concerned officer is directed to re-examine the petitioner s application. Since the FY in issue is coming to an end on 31.03.2023, the concerned officer will carry out the re-examination exercise within ten days from the date of receipt of a copy of the judgement.

Summary

Issues involved: Application under Section 197 of the Income Tax Act for a lower withholding tax certificate for FY 2022-23.

Summary:
The petitioner filed an application under Section 197 of the Income Tax Act seeking a lower withholding tax certificate at a "NIL" rate for FY 2022-23. However, the concerned officer issued a certificate dated 31.08.2022, setting the withholding tax rate at 9.99%. The petitioner raised the same issue in another writ petition for FY 2021-22, which was allowed by the court, remitting the matter for a fresh decision. In the present case, the court set aside the impugned certificate and directed the concerned officer to re-examine the application within ten days from the date of the judgment, considering the directions given in the previous writ petition. The writ petition was disposed of accordingly, with parties instructed to act based on the digitally signed copy of the order.