Source Taxguru
Summarising recent ruling of Delhi ITAT in the case of AWP Assistance India P Ltd on the illegality of non speaking order u/s 143(1). Brought forward TDS credit has been denied without providing opportunity of being heard. Order did not contained reasons for disallowance. it has impact on mechanical process of income tax return by CPC whereby disputed additions made without considering explanation and rejecting explanation without speaking order.
