Sec. 194C of the Income-tax Act, 1961 - Deduction of tax at source - In terms of section 119(1) of the Act, there is no duty cast upon the CBDT to issue clarification and decide the matters which would be essentially in the realm of adjudication before the authorities under the Act. The CBDT would also be barred for issuing of instruction in respect of the Petitioner's application b virtue of the proviso (a) to section 119(1) of the Act. Thus, the writ of mandamus cannot be issued, directing the CBDT to consider and decide Petitioner's representation/ application. Writ petition dismissed. - QUICK HEAL TECHNOLOGIES LTD. V/s UOI - [2020] 272 TAXMAN 163 (BOM)