AO can’t reject assessee’s application for issuance of nil rate deduction certificate without giving any reasons: HC

INCOME TAX : Where assessee's application for issuance of nil rate of TDS certificate under section 197 was rejected by Assessing Officer without giving any reasons for such rejection and without making any reference to mandate of rule 28AA, impugned order was a cryptic one and same was to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315922/ao-can’t-reject-assessee’s-application-for-issuance-of-nil-rate-deduction-certificate-without-giving-any-reasons-hc.aspx