AO passed  the order raising the demand for short deduction of tax at source. The AO relied on the various research material without providing an opportunity of hearing. On writ the Court held that   the AO has to follow the principles of natural justice. The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner. By suggesting that the Petitioner is already engaged in the same business and therefore would be aware about intrinsic nature services rendered, is begging the question. In plain terms, the impugned orders cannot survive the test of following principles of natural justice. In the result, the orders are quashed only on this ground. The Petitioner would have six weeks from today to make a representation along with desired material before the said authority. If the same is done, the Income Tax Officer (TDS) shall take it into consideration before passing final orders (WP No. 1788 of 2019 dt. 29-07-2019)(AY. 2017 -18)