Section 201(1)& 201(1A) of the Income Tax Act, 1961 — TDS — Assessee in default— Impugned orders are non speaking orders in as much as admittedly it has not considered the assessee's submissions which go to the root of the matter. it seems likely that the entire exercise of passing the impugned orders under section 201 and 201(1A) was a colorable exercise of power only with a view to ensure that no nil tax deduction certificate is issued under section 197. impugned orders are set aside and the matter is restored to the ITO — TLG India P. ltd. vs. Deputy Commissioner of income tax [2020] 312 CTR (Bombay) 199