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In view of above, after carefully considering the contents of the writ petition and the facts and circumstances of the presentcase, we are of the considered view that no ground for exercising jurisdiction under Article 226 of the Constitution of India in this petition filed by way of Public Interest Litigation, is made out as the issue raised in the instant petition does not fall within the purview of ‘Public Interest Litigation’ but is nothing more than a “publicity interest litigation”.In view of above, the instant PIL filed by the petitioner is without any substance and accordingly stands dismissed.

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Income Tax Act, 1961—TDS—KSHITIZ SHARMA vs. STATE OF RAJASTHAN.[2020] 25 ITCD Online 076 (RAJ)