S. 197 : Deduction at source – Certificate for lower rate – Order of rejection application was quashed – An ordinance made by the President is not an executive act- Power to promulgate ordinance is legislative in nature.-Directed the Assessing officer to decide the application on merit with in period of six weeks . [Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 , S 3, S. 119 , Art , 226 ]
Vijaykumar Satramdas Lakhani v. CBDT ( 2020) 195 DTR 121/ 317 CTR 249/ (2021) 276 Taxman 470 ( Bom) (HC) www.itatonline.org