$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 17^thFebruary, 2026 + W.P.(C) 2266/2026, CM APPL. 10946/2026 ERNST AND YOUNG LLP .....Petitioner Through: Mr. Kamal Sawhney, Mr. Arun Bhadauria, Mr. Nishank Vashistha, Advs.

Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX-1-2-2, NEW DELHI .....Respondent Through: Mr. Indruj Rai, SSC, Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

J U D G M E N T

DINESH MEHTA, J. (ORAL)

1. By way of present writ petition preferred under Article 226 of the Constitution of India, the petitioner has challenged the order dated 16.01.2026 so also the certificate issued on 28.01.2026 under Section 195 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act of 1961’).

2. Mr. Kamal Sawhney, learned counsel for the petitioner argued that the respondent has proceeded completely contrary to rather in derogation of the order which this Court had passed in petitioner’s own case being W.P.(C)

16158/2025 for the very same assessment year on 14.01.2026. He argued that simply because instead of issuing a direction to issue ‘Nil’ rate certificate, the Court deem