Allowing the petition the Court held that, certificates dated 10-9-2019 being primarily based upon the order dt. 9-09 2019 passed u/s.  201(1), 201(IA) of the Act is required to be set aside as a consequence of having set aside the order dated 9-09-2019. Court also held that revision if filed against the said certificates, would be futile /academic in nature as the basis of the certificates dt. 10-09-2019  has already been set aside . Accordingly the certificates and order are set aside. (AY. 2017-18, 2018-19, 2019-20). (WP No. 2574 of 2019 dt 18-11-2019)