2023 (1) TMI 782

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....e Petitioner : Mr Sachit Jolly with Mr Rohit Garg and Ms Disha Jham, Advocates. For the Respondents : Mr Sunil Agarwal, Sr. Standing Counsel. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. The substantive prayers made in the writ petition reads as follows: "a) A Writ, Order or Direction in the nature of Certiorari quashing the Impugned Order i....

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....9.10.2022, wherein, inter alia, it was recorded that the petitioner seeks a direction for issuance of a certificate under Section 197 of the Income Tax Act, 1961 [in short, "the Act"] as lower withholding tax certificate(s) under Section 197 of the Act had been issued in Financial Years (FYs) 2019-2020, 2020-2021 and 2021-2022. 3. Mr Sachit Jolly, who appears on behalf of the petitioner, has in....

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....ffidavit, for whatever reason, has not been filed. 6.2 Mr Agarwal has, however, returned with instructions in the matter. 7. Having considered the instructions received by Mr Agarwal, we are of the view, that the best way forward will be that a certificate under Section 197 is issued, pegging the withholding tax rate at 4%, which was also the position that obtained in FYs 2019-2020, 2020-202....