Delhi High Court - Orders
Ge Energy Parts Inc vs Assistant Commissioner Of Income Tax & ... on 29 November, 2021
Author: Rajiv Shakdher
Bench: Rajiv Shakdher, Talwant Singh
$~38 (2021)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13188/2021
GE ENERGY PARTS INC ....Petitioner
Through: Mr Sachit Jolly, Mr Rohit Garg, Ms
Disha Jham, Ms Mehak Sachdeva and
Mr Sohum Dua, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ORS.
....Respondents
Through: Mr Puneet Rai, Sr. Standing counsel.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MR JUSTICE TALWANT SINGH
ORDER
% 29.11.2021 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 41598/2021
1. Allowed, subject to just exceptions. W.P.(C) 13188/2021 & CM APPL. 41597/2021
2. The principal grievance of the petitioner/assessee is that, via the impugned order dated 23.09.2021 passed by the respondents/revenue under Section 197 of the Income Tax Act, 1961, the withholding tax rate has been pegged at 4%, whereas, according to the petitioner/assessee, it should be either at Nil rate or 1.5%.
2.1. To be noted, the impugned order concerns the assessment year 2022- 23.
3. Issue notice.
3.1. Mr Puneet Rai accepts notice on behalf of the respondents/revenue. 3.2. Counter-affidavit will be filed within four weeks from today.
W.P.(C) 13188/2021 page 1 of 2 Signature Not Verified Digitally Signed By:MAMTA RANI Signing Date:06.12.2021 15:14 3.3. Rejoinder thereto, if any, will be filed before the next date of hearing.
4. List the matter on 04.03.2022.
RAJIV SHAKDHER, J TALWANT SINGH, J NOVEMBER 29, 2021 pa Click here to check corrigendum, if any W.P.(C) 13188/2021 page 2 of 2 Signature Not Verified Digitally Signed By:MAMTA RANI Signing Date:06.12.2021 15:14