Case Law Details
Vijaykumar Satramdas Lakhani Vs CBDT and Ors. (Bombay High Court)
The issue under consideration is whether the AO’s order for rejecting the application for issuance of a certificate for lower deduction or nil deduction u/s 197 is justified in law?
High Court states that, considering the extra-ordinary situation faced by the country in view of the pandemic and the lockdown for which the Ordinance had to be promulgated, simplicitor rejection of the application of the petitioner as having been rendered infructuous either on 31.03.2020 or on 27.04.2020 cannot be justified and is wholly unsustainable in law as well as on facts. In view thereof, HC set aside the decision of respondent to reject the application of the petitioner and remand the matter back to respondent for taking a fresh decision on the application of the petitioner for issuance of a certificate under subsection (1) of section 197 of the Act for the assessment year 2020-21 on merit and in accordance with law within a period of six weeks from the date of receipt of a copy of this order. Writ petition is accordingly allowed.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard Ms. Ritika Agarwal, learned counsel for the petitioner and Mr. Suresh Kumar, learned counsel for the respondents.
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