9911796707
TMI Blog2018 (10) TMI 2025X X X X Extracts X X X X X X X X Extracts X X X X ..... ificates and impugned in this Writ Petition with liberty to issue fresh certificates in accordance with law, we clarify that no functionary other than the officer referred to in the relevant statutory provision, namely Section 197 and the Rule 28AA of the Income Tax Rules, 1962 would be permitted to take over the jurisdiction or interfere in the exercise of the discretionary power envisaged by this statutory provision. This writ petition is also disposed of in the above terms. In the circumstances, there will be no order as to costs. We direct that until the petitioners application is disposed of by a speaking order in terms of the undertakings given to this Court, there shall be no recovery of the demand by resorting to coercive means. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate a change in circumstances as existed when the Petitioner's Applications for the previous financial years were granted. (c) that in the alternative to prayer clause (b) above, this Hon'ble Court be pleased to direct the Respondent No.1 to reconsider the Petitioner's application under Section 197 of the Act, without considering the disputed demand of ₹ 176,68,55,442/- for the purposes of processing the Petitioner's Application and decide the same within a period of two weeks from the date of disposal of this Petition or within a reasonable period of time as this Hon'ble Court deems fit. (d) that this Hon'ble Court may be pleased to examine the question of the validity and legality of Rule 28AA of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon an order passed by this Court to the similar effect in Writ Petition No. 2764 of 2018 (TLG India Private Limited vs Joint Commissioner of Income Tax (OSD) (TDS) Range 2(3)) decided on 8th October, 2018. 5. When similar statements were made by Mr. Suresh Kumar in that matter, we issued the clarifications and to the following effect : While we allow withdrawal of these certificates and impugned in this Writ Petition with liberty to issue fresh certificates in accordance with law, we clarify that no functionary other than the officer referred to in the relevant statutory provision, namely Section 197 and the Rule 28AA of the Income Tax Rules, 1962 would be permitted to take over the jurisdiction or interfere in the exer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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