HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 18.12.2014 + W.P.(C) 6336/2014 DHARAMSHILA CANCER FOUNDATION AND RESEARCH CENTRE ... Petitioner versus COMMISSIONER OF INCOME TAX (TDS) & ANR. Respondents Advocates who appeared in this case: For Petitioner : Mr Sudhir Nandrajog, Sr Advocate with Mr Sarul Jain For Respondents : Mr N.P. Sahni with Mr Nitin Gulati CORAM:- HON BLE MR JUSTICE BADAR DURREZ AHMED HON BLE MR JUSTICE I.S. MEHTA JUDGMENT BADAR DURREZ AHMED, J (ORAL) CM No. 15273/2014 exemption is allowed subject to all just exceptions. application stands disposed of. W.P.(C) 6336/2014 1. This writ petition is concerned with issuance of Certificate under Section 197 of Income-tax Act, 1961, for financial year 2014- 15. petitioner claimed that rate of tax deducted at source insofar as WPC 6336/2014 Page 1 of 3 their receipts are concerned should be Nil, whereas, Assessing Officer has directed that TDS be deducted at rate of 5.5 per cent, which, although is lower rate than prescribed, is not Nil rate desired by petitioner. There is some dispute with regard to existing tax liabilities of petitioner. revenue seems to have added up tax liabilities of previous three years, whereas, in fact, according to learned counsel for petitioner, two out of three years liability has already been deleted in appeal and in respect of third year also appeal is pending on same ground and is likely to be deleted. 2. In these circumstances, since petitioner is entitled to file revised application under Section 197, we are disposing of this writ petition with direction that petitioner may do so within one week from today. In case such application is moved, Assessing Officer shall dispose of same within three weeks thereafter. 3. Before parting with this matter, we would also like to observe that grant of Certificate under Section 197 so far as petitioner is concerned, has become issue of annual dispute. It is requested by learned counsel for petitioner that whenever application under Section 197 is made, same should be disposed of expeditiously. We are WPC 6336/2014 Page 2 of 3 of view that if petitioner moves application in first week of financial year, same ought to be disposed of within reasonable period of time which we think in case of TDS Certificates under Section 197 should be not later than 6 weeks. 4. writ petition stands disposed of as above. 5. Dasti. BADAR DURREZ AHMED, J I.S. MEHTA, J DECEMBER 18, 2014 SU WPC 6336/2014 Page 3 of 3 Dharamshila Cancer Foundation And Research Centre v. Commissioner of Income-tax (TDS) & Anr