2013 (10) TMI 655

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..... ute does not bar the Assessing Officer from issuing the certificate for the financial year - the assessing officers take time to dispose of applications moved under Sections 195 and 197 - the order of the tribunal does not require any interference as the certificate/order dated 9th October, 2007 has not been modified or corrected - the deductee was not liable to pay tax and income tax authorities .....

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..... h Kapoor and Ms. Kanika Gupta, Advs. JUDGEMENT:- Learned counsel for the appellant-Revenue in these appeals under Section 260A of the Income Tax Act, 1961 (Act, for short) submits that order dated 9th October, 2007 passed by the Assessing Officer (TDS) under Section 197 of the Act should be treated as non est to the extent that it refers to the period 1st April, 2007 to 31st March, 2008. He .....

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..... we feel that the order of the tribunal does not require any interference as the certificate/order dated 9th October, 2007 has not been modified or corrected. The said order, as it exists, stipulates that deduction of tax should be made in terms of the said certificate during the period 1st April, 2007 to 31st March, 2008. Deduction and deposit of tax has been made in terms of the said certificate .....

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