V. KAMESWAR RAO, J.
1. The present petition has been filed challenging the order dated
17.07.2025 passed by the respondent no. 2 i.e., Deputy Commissioner of
Income Tax (TDS), Gurugram for Financial Year (“F.Y.”) 2025-26, relevant
to Assessment Year (“A.Y.”) 2026-27, whereby the respondent no.2 has
rejected an application under Section 197 of the Income Tax Act, 1961 (“the
Act”) dated 19.05.2025 seeking a „NIL Withholding Certificate‟ under
Section 197 of the Act or without prejudice, a certificate at the rate of
0.30%, consistent with the certificates which were issued by the respondent
no.2 for three preceding FYs.
