1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, BENCH AT AURANGABAD WRIT PETITION NO.6241 OF 2009 Gauri Plasticulture Pvt.Ltd., Nimkhedi Road, Jalgaon, District Jalgaon through its authorized signatory Shri Bhagwan s/o Hari Bhangale .. Petitioner Versus Union of India through Secretary, Finance Department, Parliament House, New Delhi & Ors. .. Respondents Mr.K.C.Sant, Advocate for petitioner Mr.Alok Sharma, Assistant Solicitor General for respondents 1 to 4 WRIT PETITION NO.6243 OF 2009 J.A.F.Products Pvt.Ltd., Nimkhedi Road, Jalgaon, District Jalgaon through its authorized signatory Shri Bhagwan s/o Hari Bhangale .. Petitioner Versus Union of India through Secretary, Finance Department, Parliament House, New Delhi & Ors. .. Respondents Mr.K.C.Sant, Advocate for petitioner Mr.Alok Sharma, Assistant Solicitor General for respondents 1 to 4 2 WRIT PETITION NO.6247 OF 2009 Cosmos Investment & Trading Pvt.Ltd., Nimkhedi Road, Jalgaon, District Jalgaon through its authorized signatory Shri Bhagwan s/o Hari Bhangale .. Petitioner Versus Union of India through Secretary, Finance Department, Parliament House, New Delhi & Ors. .. Respondents Mr.K.C.Sant, Advocate for petitioner Mr.Alok Sharma, Assistant Solicitor General for respondents 1 to 4 CORAM : P.V.HARDAS AND N.D.DESHPANDE, JJ. DATE : 28th June 2010 PER COURT : 1. These petitions impugn the orders passed by the respondents- authorities below declining to issue no deduction certificate/deduction at lower rate as per Section 197 of the Income Tax Act. Various reasons are ascribed by the respondents for rejecting the aforesaid certificate. We need not dilate on the details of the reasons as suffice it to state that the prayer of claiming deduction or payment of tax at a lower rate than at which the deductions have been made can be urged by the petitioners while submissions of their returns before the Assessing Officer. 3 2. The aforesaid relief that the petitioners are either entitled for deduction at a lower rate or no deduction could be claimed by the petitioners before the Assessing Officer. Against the order of Assessing Officer, a remedy of appeal and further appeal to the Tribunal is provided. In that light of the matter, therefore, according to us the orders which are impugned in the present petitions are not orders which have attained finality but are orders which are susceptible to being challenged subsequently before the Assessing Officer or even before the appellate authority. In that light of the matter, the aforesaid writ petitions are dismissed with no order as to costs. ( N.D.DESHPANDE, J.) ( P.V.HARDAS, J.) (vvr/6241.10wp)