TMI Blog2023 (3) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accompanying screen shot is hereby set aside. - WRIT PETITION No.17848 OF 2022(T-IT) - - - Dated:- 29-9-2022 - THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR For the Petitioner : Sri. Annamalai.S, Advocate For the Respondents : Sri. M.Dilip, Advocate For., Sri.K.S. Aravind, Advocate ORDER In this petition, the petitioner has sought for the following reliefs: a. Issue a wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mandamus or direction in the nature of a writ of Mandamus directing the Respondent No.1 and Respondent No.2 to furnish the reasons for rejection of the application filed for NIL rate of TDS vide Form 13 dated 14/12/2021 under Section 197 of the Act for the assessment year 2022-23. d. And pass such other orders as this Hon ble Court deems fit and proper in the interest of justice and equit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. As rightly contended by learned counsel for the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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