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TMI Blog2022 (3) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent on instructions, grievances of the petitioner appear to have been redressed. Let the e-mail containing instruction be taken on record. Having regard to the specific stand of the Respondent relating to issuance of 'Lower Deduction Certificate' u/s 197 of Income Tax Act, 1961, it appears that the grievances of the petitioner have been satisfied. Writ petition is accordingly disposed of. - W.P (T) No. 319 of 2022 - - - Dated:- 2-3-2022 - Hon'ble Mr. Justice Aparesh Kumar Singh And Hon'ble Mr. Justice Deepak Roshan For the Petitioner : M/s Biren Poddar, Sr. Advocate, Deepak Kr. Sinha, Advocate For the Respondents : Ms. Amrita Sinha, Advocate ORDER Heard learned senior counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without any notice or opportunity of hearing and without considering the papers/documents submitted by the Petitioner alongwith said applications, the Respondent No. 3 (Assessing Officer), issued the even aforesaid ex-parte rejection Order u/s 197 of the Act, received by the Petitioner on 11.01.2022 (Annexure-7). c) For a declaration that the Petitioner is not liable to make payment and the Income Tax Department is not entitled to recover from the Petitioner, any of the demands as mentioned in the Demand Notice No. 734 dated 23.06.2021 (Annexure-3) so far as the Periods from 2008-09 to 2017-18 are concerned, however the Petitioner is ready to deposit the demand for the period from 2018-19 onwards, in view of the Judgment dated 13.04.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble in the system, as was done in F.Y 2020-21 and against which the petitioner had no objection. New application from the petitioner has been received on 26.02.2022 for 'Nil Deduction Certificate' and is under consideration. 3. Learned counsel for the Respondent submits, on instruction received through mail yesterday from CIT (TDS), Patna that approval for issuance of 'Lower / Nil Deduction Certificate' under section 197 of Income Tax Act, 1961 has been accorded, but due to some technical issues on TRACES Portal, approval could not be uploaded on the Portal. Learned counsel for the Respondent has referred to the relevant extracts of the attachment containing comments of the Deputy Commissioner of Income Tax, TDS Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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