2023 (3) TMI 1243

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....RISHNA 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 writ of Certiorari or direction in the nature of a writ of certiorari quashing the order rejecting the application made for NIL rate of TDS as per the p....

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....ion 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 equity. 2. Heard learned counsel for the petitioner, learned counsel for the respondents and perused the material on record. 3. The material....

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....d. 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 has been summarily and unilaterally rejected by the Assessing Officer without assigning any reasons, the impugned communication and order are c....