ORDER :

1. The petitioner preferred an application under Section 197 of the Income Tax Act, 1961 for issuance of a Lower Deduction of Tax Certificate. During the course of proceeding, the respondents passed orders Annexure P-5 and P-7, which are subject matter of challenge in this petition.

2. The bone of contention of learned counsel for the petitioner is that the petitioner intended to submit an online document dated 1st April, 2023 (Page-35). Said document was not loaded because message was too large. Faced with this, the petitioner preferred a communication on April 3, 2023 at 12 PM (Page-36) in the Traces Portal. It is submitted that while passing the impugned order, (Annexure P-5), it is mentioned that the applicant has not submitted any explanation regarding queries raised whereas the document dated April 3, 2023 aforesaid was loaded on Traces Portal. Thus, the impugned order Annexure P-5 is passed without application of mind.

3. Criticism of Annexure P-7 is founded upon Rule 28-AA of the Income Tax Rules. Learned counsel for the petitioner submits that the application is rejected by holding that the applicant declared very low net profit ratio, which is not at par with similar