WPMS No. 380 of 2011 Hon’ble Tarun Agarwala, J. Mr. P.R. Mullick, Advocate for the petitioner. Mr. Arvind Vashistha, Advocate for the respondents. Having heard the learned counsel for the petitioner at some length, the Court is of the opinion that the impugned order passed u/S 197 of the Income Tax Act is an interim order and that the tax demand would actually be determined in the assessment proceedings where it is open to the assessee to question the validity of the deduction made under Section 197 of the Income Tax Act. In any case, if the petitioner is aggrieved by the impugned order, it is open to the petitioner to file an appropriate appeal u/S 248 of the Income Tax Act. The writ petition is dismissed. Certified copy of the order shall be made available to the learned counsel for the parties on payment of usual charges today itself. (Tarun Agarwala, J.) Dated 05.03.2011 Shiv