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RAJIV SHAKDHER, TARA VITASTA GANJU
Wts Energy Dmcc
Versus – Appellant
Versus
Deputy Commissioner of Income Tax, Circle 3 (1)(1) – Respondent
JUDGMENT
[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 issued on 25.08.2022 against application dated 28.06.2022 and Impugned Certificate dated 25.08.2022 passed by the Respondents under section 197 of the Act directing the deduction of tax at the rate of 10% on payments to be made to the Petitioner;
b) A Writ, Order or Direction in the nature of mandamus directing the Respondents to issue orders/certificates under Section 197 of the Act at a 'Nil' rate of tax withholding for the period until 31.03.2023;
c) An ad-interim Writ, Order or Direction in the nature of mandamus directing the Respondents allowing the Petitioner to receive the consideration from the customers at lower rate of 4% during the pendency of present writ petition."
2. Notice in the writ petition was issued by the coordinate bench of this Court on 19.10.2022, 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
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