VODAFONE INDIA LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) AND ANR.
LAWS(BOM)-2018-1-371
HIGH COURT OF BOMBAY
Decided on January 12,2018

Vodafone India Ltd. Appellant
VERSUS
Deputy Commissioner Of Income Tax (Tds) And Anr. Respondents

JUDGEMENT

M.S.SANKLECHA,J. - (1.) This petition under Article 226 of the Constitution of India challenges an order dated 11th October, 2017 passed by the Deputy Commissioner of Income Tax (TDS)-respondent No. 1. By the impugned order, the certificate dated 24th May, 2017 issued for lower deduction of tax at 0.39 per cent for the period 22nd May, 2017 to 31st March, 2018 under section 197 of the Income Tax Act, 1961 (the Act) is cancelled.
(2.) This petition was originally filed on 10th October, 2017 seeking a writ of prohibition to prohibit the respondent Revenue from proceeding further with Show Cause Notice dated 16th and 30th August, 2017 proposing to cancel the Certificate dated 24th May, 2017. Thereafter, the petition was amended on 14th November, 2018 consequent to the passing of the impugned order dated 11th October, 2017 cancelling the Certificate dated 24th May, 2017. The amendment made consequent to order dated 6th November, 2017, contained specific averment in paragraphs 10B and 10D of the petition as under :" 10B ...... No opportunity of hearing whatsoever was granted to the petitioner in advance of such purported cancellation of the certificate issued under Section 197", and "10D On 3rd November, 2007, to the utter shock and surprise of the petitioner, without any opportunity of hearing being granted ......."
(3.) Mr. Suresh Kumar, learned Counsel for the Revenue stated that the above averment is false and misleading. In support, he invited our attention to the affidavit dated 5th December, 2017 of Mr. N. Ashokbabu, Deputy Commissioner of Income Tax (Respondent No. 1 herein) to which is annexed an order sheet noting dated 12th September, 2017 signed by the representatives of the petitioner as evidence of having attended the hearing. Thus, he submits that the petition be dismissed on the above account.;


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