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2023 (3) TMI 1243 - HC - Income TaxRejection of request for NIL TDS in terms of Section 197 - Denial of natural justice - Application submitted by the petitioner seeking NIL TDS has been rejected by the respondents by addressing a communication in this regard at Annexure-A - grievance of the petitioner that no separate order, much less any speaking order has been passed by the respondents and the attachment to the aforesaid communication only indicates that the claim of the petitioner has been summarily rejected and the same being violative of principles of natural justice, the petitioner is before this Court by way of the present petition. HELD THAT:- As rightly contended by petitioner, the material on record discloses that except the impugned communication at Annexure-A dated 28.02.2022 enclosing a copy of the attachment, which discloses that the claim of the petitioner has been summarily and unilaterally rejected by the AO without assigning any reasons, the impugned communication and order are clearly non-speaking, cryptic, unreasoned and laconic and passed without application of mind and in violation of principles of natural justice and consequently, the same deserves to be quashed and the matter be remitted back to the concerned respondent for reconsideration afresh in accordance with law. Petition is hereby allowed.The impugned order and the impugned communication/e-mail along with the accompanying screen shot is hereby set aside.
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