| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Income Tax Act 195(1) – Income Tax (Second Amendment) Rules 2011 – r.28AA – 1961 – ss.197 |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case(s) Referred | Referred Case 0 Referred Case 1 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| Headnote | Income Tax Act, 1961 – ss. 197, 195(1) – Income Tax (Second Amendment) Rules, 2011 – r. 28AA – Writ Petition filed by Appellant against the refusal of the Respondent no.1 to modify the Certificate issued to it for the financial year 2019-20 (corresponding to the Assessment Year 2020-21) u/s. 197 for Tax Deduction at Source (TDS) at the rate of 4% in respect of payments received by the Appellant from ONGC towards work done out of India as well as within India, dismissed by High Court – Correctness of – Held: Per Indira Banerjee, J. High Court rightly held that the question of whether the appellant had Permanent Establishment (PE), could not possibly be undertaken in an enquiry for issuance of certificate u/s.197 of the IT Act – Further, the Appellant itself made a request for Certificate for TDS at the rate of 4% on all receipts – Thus, the impugned certificate having been issued as per the appellant’s own request, the appellant is estopped from questioning the certificate by initiation of proceedings u/Article 226 – No infirmity in the reasoning of the High Court calling for interference – Per J. K. Maheshwari, J. Since there was no change in circumstances and the situation of the appellant in the financial years 2017-18 and 2018- 19 respectively and in the financial year 2019-20 in question (assessment year 2020-21) are the same, the principle of consistency ought to be followed while considering the application u/s. 197 of the IT Act – Order passed by High Court is without considering the perspective and scope of issuance of certificate for deduction of tax and also without following the prescribed procedure – High Court committed error in dismissing the writ petition – In view of difference of opinion, matter to be placed before Hon’ble the Chief Justice of India to constitute an appropriate bench to hear the matter – Constitution of India – Article 226. |
| Judge | Hon'ble Ms. Justice Indira Banerjee |
| Neutral Citation | 2022 INSC 772 |
| Petitioner | National Petroleum Construction Company |
| Respondent | Deputy Commissioner Of Income Tax, Circle 2(2), International Taxation, New Delhi & Anr. |
| SCR | [2022] 17 S.C.R. 236 |
| Judgement Date | 2022-07-29 |
| Case Number | 4964 |
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