Madhya Pradesh State Civil Supplies Corporation Ltd. Bhopal vs. Commissioner, Of Income Tax (Tds)

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WP/21358/2013HC Madhya Pradesh29 January 2014Bench: HON'BLE THE CHIEF JUSTICE1 pages
For Petitioner: Sumit Nema
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal directed the respondent no. 2 to expedite the process for issuance of a certificate under Section 197 of the Income Tax Act for the assessment year 2014-15, or to reject the request, as the case may be, expeditiously and in accordance with law. The Tribunal clarified that the authority is expected to decide the application pertaining to assessment year 2014-15 in accordance with law, and no further clarification was deemed necessary. The second relief, which sought to assail the communication dated 12.3.2013 (annexure P/7), was not pressed by the petitioner in view of subsequent events. Consequently, the petition was disposed of.

What were the facts?

The petitioner, Shri Mukesh Agarwal, filed a writ petition seeking two reliefs. The first was to direct the respondent no. 2 to expeditiously issue a certificate under Section 197 of the Income Tax Act for the assessment year 2014-15. The second relief was to challenge a communication dated 12.3.2013, annexure P/7, from the Deputy Commissioner of Income Tax (TDS) Bhopal, pertaining to previous years. The petitioner requested that the processing of the application for the assessment year 2014-15 should not be influenced by the order for previous years. During the proceedings, the petitioner withdrew the second relief due to subsequent events.

What were the issues?

1. Whether the respondent no. 2 should be directed to expeditiously issue a certificate under Section 197 of the Income Tax Act for the assessment year 2014-15, or reject the request, in accordance with law. (Question of law and fact, concerning Section 197 of the Income Tax Act). Assessee's contention: The petitioner sought a direction for expeditious processing of the Section 197 certificate application for AY 2014-15 and requested that the processing be uninfluenced by the order for previous years. Revenue's contention: The judgment does not record any specific arguments from the revenue regarding this issue, other than the presence of their counsel.

Which sections of the Income-tax Act were involved?

Section 197

AI-generated summary — verify with the full judgment below

Writ Petition No.21358/2013 29.01.2014

Shri Mukesh Agarwal, Advocate for the petitioner.

Shri Sanjay Lal, Advocate for the respondents.

Two broad reliefs have been claimed by the petitioner in this petition; first is to direct the respondent no.2 to issue certificate under section 197 of the Income Tax Act for the assessment year 2014-15 expeditiously. As regards this relief, we have no difficulty in directing the respondent no.2 to expedite the process for issuance of certificate under section 197 of the Act or to reject that request, as the case may be, expeditiously and in accordance with law. Counsel for the petitioner submits that further observations may be made by the Court that the said application be processed without being influenced by the order of the Deputy Commissioner of Income Tax (TDS) Bhopal, dated 12.3.2013, annexure P/7, pertaining to previous years. We have already observed that the Authority is expected to decide the application pertaining to assessment year 2014-15 in accordance with law. Nothing more is required to be clarified. The second relief claimed by the petitioner is to assail the communication, annexure P/7. However, during the course of arguments, learned counsel for the petitioner, in all fairness, submitted that the petitioner will not press this relief in view of the subsequent events. In the circumstances, petition disposed of.

(A.M.Khanwilkar) (Krishn Kumar Lahoti) Chief Justice Judge HS

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