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TMI Blog2019 (10) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... h less any hearing has been granted to the Petitioner - HELD THAT:- While deciding Jiangdong Fittings Equipment Co. Ltd v. Deputy Commissioner of Income Tax Ors. [ 2019 (9) TMI 1040 - DELHI HIGH COURT] we have held, after taking note of the earlier decisions in Bently Nevada LLC v. Income Tax Officer, Ward-1(1)(2), International Taxation Another [ 2019 (7) TMI 1503 - DELHI HIGH COURT] of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e communicated the reasons for the same. We dispose of this petition with a direction to the Respondents to provide to the Petitioner, within one week, the reasons recorded for issuance of the impugned certificate fixing the rate of deduction of TDS at 4%. - W.P.(C) 9054/2019 And C.M. No. 37407/2019 - - - Dated:- 10-10-2019 - HON'BLE MR. JUSTICE VIPIN SANGH AND HON'BLE MR. JUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Petitioner claims that the sudden rise of the rate at which the TDS is to be deducted is arbitrary and no reasons for the same have been communicated to the Petitioner, much less any hearing has been granted to the Petitioner. 4.While deciding Jiangdong Fittings Equipment Co. Ltd v. Deputy Commissioner of Income Tax Ors. (supra), we have held, after taking note of the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now been formulated to provide that whenever there is an upward revision of the rate of deduction at source while issuing the certificate under Section 197(1) of the Act, the asseseee would be communicated the reasons for the same. 6. In view of the aforesaid, we dispose of this petition with a direction to the Respondents to provide to the Petitioner, within one week, the reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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