Wp/21358/2013 Of Madhya Pradesh State Civil Supplies Corporation Ltd. Bhopal v. Commissioner, Of Income Tax (Tds)

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) Chief Justice HS (Krishn Kumar Lahoti) Judge