2023 (5) TMI 548

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nurag & Ms Sanjana Sachdev, Advs. For the Respondent : Mr Sanjay Kumar, Sr. Standing Counsel. ORDER [Physical Hearing/Hybrid Hearing (as per request)] 1. This writ petition concerns Financial Year (FY) 2022-23. 2. The record discloses, that petitioner had filed an application under Section 197 of the Income Tax Act, 1961 [in short, "the Act"] for being issued a lower withholding tax certifica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tter to the concerned officer for a fresh decision on the petitioner's application preferred under Section 197 of the Act. 6.1 Accordingly, the impugned certificate in this case, which is dated 31.08.2022, and the order, which is marked as Annexure-H are set aside. 6.2 The concerned officer is directed to re-examine the petitioner's application, in light of the reasons and directions given by us....