1 itxa774-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.774 OF 2009 The Commissioner of Income Tax-TDS ..Appellant. V/s. M/s. Makan Investment & Trading Co. Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. Dr. Shivram with Paras Savla i/b. Ajay R. Singh for the respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATED : 5TH AUGUST, 2011 P.C. :- 1. Whether the ITAT was justified in setting aside the order passed by the assessing officer under Section 201 of the Income Tax Act, 1961, is the question raised in this appeal. 2. In the present case, the assessee had made remittances to M/s. Integrated Call Management (I) Pvt. Ltd. without deducting tax at source and, therefore, proceedings were initiated and an order was passed against the assessee under Section 201 of the Income Tax Act, 1961. 2 itxa774-09 3. The finding of fact recorded by the ITAT is that in the present case, the payee i.e. the recipient had filed an application under Section 197 of the Income Tax Act, 1961 and admittedly, even before the amounts were remitted by the assessee, a certificate was issued by the assessing officer to the effect that the recipient is entitled to receive the amount without deducting tax at source. In these circumstances, the order of the ITAT in setting aside the order passed by the assessing officer under Section 201 of the Income Tax Act, 1961 cannot be faulted. In the result, we see no merit in the appeal. The appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)