Held that the only reason for rejection of the rectification application was that the plea of the assessee “was not found tenable”. The order of the Assessing Officer was cryptic and bereft of any reasoning. The order of the Commissioner (Appeals) also suffered from the same vice inasmuch as no reason has been advanced for dismissing the appeal of the assessee. The orders of the authorities below were conspicuous by absence of any reason for the decision thereof, and therefore, were unsustainable. The matter was to be remanded to the Assessing Officer for consideration afresh of the calculation of interest under sections 234B and 234C as canvassed by the assessee in his application and thereafter pass a speaking order, in accordance with law, after affording a reasonable opportunity of being heard to the assessee, in support of his application.(AY.2015-16)