Case Law Details
TLG India Private Limited Vs JCIT (Bombay High Court)
It is stated that the impugned communications / certificates, copies of which are annexed to the Writ Petition as Annexures-T and U are withdrawn. The concerned official will now issue fresh certificates in accordance with law.
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 exercise of the discretionary power envisaged by this statutory provision.
FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT
By this Writ Petition under Article 226 of the Constitution of India, the Petitioner is seeking the following reliefs:-
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