Alcatel Lucent International v. Income Tax Officer Tds Ward - 1(1)(1),International Taxation

$~53 IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 14075/2021 ALCATEL LUCENT INTERNATIONAL ..... Petitioner ThroughMr. Kamal Sawhney withMr. Prashant Meharchandani andMr. Divyansh Singh, Advocates. versus INCOME TAX OFFICER TDS WARD - 1(1)(1),INTERNATIONAL TAXATION ..... Respondent ThroughMr. Ruchir Bhatia, Advocate forRevenue. % Date of Decision: 10[th]December, 2021 CORAM:HON'BLE MR. JUSTICE MANMOHANHON'BLE MR. JUSTICE NAVIN CHAWLA MANMOHAN, J. (Oral) 1.By way of the present petition, Petitioner seeks directions to theRespondents to expeditiously dispose of the Petitioner’s application underSection 197 of the Income Tax Act, 1961 [‘Act’] dated 30[th]August, 2021and to grant the certificate for Assessment Year 2022-23 for the period from1[st]October, 2021 to 31[st]March, 2022 within a specific time period of twoweeks. 2.Learned counsel for the Petitioner states that the Petitioner filed itsapplication for issuance of Section 197 certificate on 30[th]August, 2021. Hestates that the inaction on the part of Respondent in failing to dispose of the application for more than three months is in direct contravention of theCBDT Instruction No. 01/2014 dated 15[th]January, 2014 read with CBDTCitizen’s Charter, 2014 which prescribes a time limit of one month to thejurisdictional Assessing Officer for applications made under Section 197 ofthe Act. He states that the Respondent was bound to dispose of thePetitioner’s application by 30[th]September, 2021. 3.Issue notice. Mr. Ruchir Bhatia, learned counsel for Revenue acceptsnotice. 4.Having heard learned counsel for the parties, it is directed that therespondent shall dispose of the petitioner’s application dated 30[th]August,2021 under Section 197 of the Act by way of a reasoned order in accordancewith law within two weeks. 5.With the aforesaid direction, the present writ petition stands disposedof. MANMOHAN, J DECEMBER 10, 2021AS NAVIN CHAWLA, J