2020 (10) TMI 256

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..... ties to issue a fresh Certificate of Tax Deduction at Source at lower rate - HELD THAT:- A perusal of the file reveals that the petitioner has preferred a revision application dated 14th July, 2020 under Section 264 of the Act, which is still pending. Accordingly, the present writ petition and pending applications are disposed of with a direction to respondent no.1 to decide the petitioner s revis .....

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..... y in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging impugned TDS Certificate under Reference No. 197(1)206C(9)/AAACL1613M/2020-21/1 dated 01st July, 2020 and in the alternative, directions to the respondents to pass an order in the revision application filed by the petitioner dated 14th July, 2020. .....

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..... f the Act and that rejection of application under Section 197 of the Act read with Rule 28AA of the Income Tax Rules, 1962 does not lie within the absolute discretion of the assessing authority. 5. Issue notice. 6. Mr.Ruchir Bhatia, Advocate accepts notice on behalf of respondents. 7. A perusal of the file reveals that the petitioner has preferred a revision application dated 14th July, 2 .....

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