Link Quest Technologies Limited v. The Commissioner of Income-tax TDS Delhi I, New Delhi & Anr
|Link Quest Technologies Limited
|The Commissioner of Income-tax TDS Delhi I, New Delhi & Anr.
|HIGH COURT OF DELHI AT NEW DELHI
|Date of Order
|rejection of application • tax deduction at source • revision application • tds certificate
|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.