LUFTHANSA CARGO AG vs ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 25.03.2025 W.P.(C) 11376/2024 & CM APPL. 47223/2024 LUFTHANSA CARGO AG .....Petitioner Through: Mr. Sujit Ghosh, Sr. Advocate with Ms. Mannat Waraich & Mr. Ajinkya Tiwari, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ORS. .....Respondents Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, SCs and Mr Nikhil Jain, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order passed on 03.05.2024 (incorrectly dated as 14.02.2024) [impugned order] by respondent no.1 [AO] under Section 195(3) of the Income Tax Act, 1961 [the Act], whereby the petitioner’s application for issuance of a certificate under Section 195(3) of the Act was rejected. However, the petitioner was permitted to file an application under Section 197 of the Act, which, it did. 2. The petitioner applied for certificate from Income Tax Department for ‘Nil’ withholding tax from the payments made to the petitioner during the financial year [FY] 2024-25 and the certificate dated 17.05.2024 [impugned 3. The petiti