9911796707
TMI Blog2019 (10) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... s non-deduction of tax by the Petitioner s customers visits it with consequences u/s 201. Therefore, in such a case, the legal right if any is of the customer who is required to deduct tax at source. In any case, there is no legal right in the Petitioner and/or its customers to compel the CBDT to give a ruling on the issue of tax deduction at source. It is clear in terms of Section 119(1) of the Act, there is no duty cast upon the CBDT to issue clarification and decide the matters which would be essentially in the realm of adjudication before the authorities under the Act. The CBDT would also be barred for issuing of instruction in respect of the Petitioner s application b virtue of the proviso (a) to Section 119(1) - writ of mandamus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Advance Ruling by this Court that no tax deduction at source under Section 194J/194C of the Income Tax Act, 1961 (the Act) can be made in respect of Shrink-Wrapped-packaged sold by them. 3. So far as prayer clause (b) is concerned, the Petitioner seeks a direction that the Central Board of Direct Tax (CBDT)should issue a direction to Shrink-Wrapped-packaged software on CD/DVD, cannot be subjected to tax deduction at source under Sections 194J/194C of the Act . In support of her aforesaid prayer, she relied upon Section 119(1) of the Act, which reads as under:- 119(1):- The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper admin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to deduct tax at source. In any case, there is no legal right in the Petitioner and/or its customers to compel the CBDT to give a ruling on the issue of tax deduction at source. 5. It is clear in terms of Section 119(1) of the Act, there is no duty cast upon the CBDT to issue clarification and decide the matters which would be essentially in the realm of adjudication before the authorities under the Act. The CBDT would also be barred for issuing of instruction in respect of the Petitioner s application b virtue of the proviso (a) to Section 119(1) of the Act. In view of the above, the writ of mandamus can not be issued, directing the CBDT to consider and decide Petitioner s representation/ application. 6. In the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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