Link Quest Technologies Limited v. The Commissioner of Income-tax TDS Delhi I, New Delhi & Anr
[Citation -2020-LL-1005-13]

Citation 2020-LL-1005-13
Appellant Name Link Quest Technologies Limited
Respondent Name The Commissioner of Income-tax TDS Delhi I, New Delhi & Anr.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 05/10/2020
Assessment Year 2021-22
Judgment View Judgment
Keyword Tags rejection of application • tax deduction at source • revision application • tds certificate
Bot Summary: The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. Present writ petition has been filed challenging impugned TDS Certificate under Reference No. 197(1)206C(9)/AAACL1613M/2020-21/1 dated 01st July, 2020 and in the alternative, directions to the respondents to pass an order in the revision application filed by the petitioner dated 14th W.P No.7406/2020 Page 1 of 3 July, 2020. Petitioner also prays for directions to the respondent authorities to issue a fresh Certificate of Tax Deduction at Source at lower rate. Learned Counsel for petitioner submits that vide order dated 09th December, 2019 in W.P.(C) 9621/2019 filed by the petitioner, this Court had directed the respondents to issue the TDS Certificate for the last financial year 2019-20 to the petitioner at a lower rate of 1 as well as to adjust the excess amount of TDS deducted in the past. A perusal of the file reveals that the petitioner has preferred a revision application dated 14th July, 2020 under Section 264 of the Act, which is still pending. Accordingly, the present writ petition and pending applications are disposed of with a direction to respondent no.1 to decide the petitioner s revision application within four weeks, after giving an opportunity of hearing to the petitioner, by way of a reasoned order in accordance with law. This Court clarifies, at the cost of repetition, that in view of the pendency of the revision application of the petitioner, it has not dealt with the specific prayer for quashing of the order dated 01st July, 2020.


$ 6 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7406/2020 & C.M.Nos. 24789-24791/2020 LINK QUEST TECHNOLOGIES LIMITED Petitioner Through: Mr.Rajat Mittal, Advocate. versus COMMISSIONER OF INCOME TAX TDS DELHI I NEW DELHI & ANR. Respondents Through: Mr.Ruchir Bhatia, Advocate. % Date of Decision: 05th October, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) 1. petition has been listed before this Bench by Registry in view of urgency expressed therein. same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging impugned TDS Certificate under Reference No. 197(1)206C(9)/AAACL1613M/2020-21/1 dated 01st July, 2020 and in alternative, directions to respondents to pass order in revision application filed by petitioner dated 14th W.P (C) No.7406/2020 Page 1 of 3 July, 2020. Petitioner also prays for directions to respondent authorities to issue fresh Certificate of Tax Deduction at Source at lower rate. 3. Learned Counsel for petitioner submits that vide order dated 09th December, 2019 in W.P.(C) 9621/2019 filed by petitioner, this Court had directed respondents to issue TDS Certificate for last financial year 2019-20 to petitioner at lower rate of 1% as well as to adjust excess amount of TDS deducted in past. He submits that despite clear directions of this Court, Respondents No. 1 & 2 have once again issued TDS Certificate to petitioner for Financial Year 2020-21 at 1.5%. 4. He contends that assessing officer is bound to indicate reasons for allowing or disallowing application under Section 197 of Act and that rejection of application under Section 197 of Act read with Rule 28AA of Income Tax Rules, 1962 does not lie within absolute discretion of assessing authority. 5. Issue notice. 6. Mr.Ruchir Bhatia, Advocate accepts notice on behalf of respondents. 7. perusal of file reveals that petitioner has preferred revision application dated 14th July, 2020 under Section 264 of Act, which is still pending. Accordingly, present writ petition and pending applications are disposed of with direction to respondent no.1 to decide petitioner s revision application within four weeks, after giving opportunity of hearing to petitioner, by way of reasoned order in accordance with law. All rights and contentions of parties are left open. This Court clarifies, at cost of repetition, that in view of pendency of revision application of petitioner, it has not dealt with specific prayer for quashing of order dated 01st July, 2020. W.P (C) No.7406/2020 Page 2 of 3 8. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J OCTOBER 05, 2020 KA W.P (C) No.7406/2020 Page 3 of 3 Link Quest Technologies Limited v. Commissioner of Income-tax TDS Delhi I, New Delhi & Anr
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