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2021 (7) TMI 473 - DELHI HIGH COURTRejection of application for Nil rate of Tax Deduction at Source u/s 197 - HELD THAT:- The impugned order is a cryptic one and it gives no reasons for rejection of the petitioners’ application for Nil rate of Tax Deduction at Source under Section 197 of the Act. It is nowhere mentioned in the impugned orders that the information supplied by the petitioners were erroneous and incorrect. This Court in a number of judgments has held that the Assessing Officer cannot ignore the mandate of Rule 28AA and proceed on any other basis as the Government is bound to follow the rules and standards they themselves had set on pain of their action being invalidated - See BENTLY NEVADA LLC [2019 (7) TMI 1503 - DELHI HIGH COURT] and MANPOWERGROUP SERVICES INDIA PVT. LTD. [2020 (12) TMI 934 - DELHI HIGH COURT] Consequently, the impugned orders are set aside and the matters are remanded back to the Assessing Officer for de novo hearing. The Assessing Officer is directed to decide the applications filed by the petitioners within four weeks.
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