High Court Remands NIL TDS Request Rejection for Reconsideration Due to Non-Speaking Order Violating Natural Justice Principles.

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....Rejection of request for NIL TDS in terms of Section 197 - natural justice - 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 - matter restored back - HC....