https://www.taxtmi.com/caselaws?id=77766 The court set aside the Commissioner of Income-tax (TDS)'s orders rejecting the application under Section 197 of the Income-tax Act, 1961. The rejection was deemed erroneous as Rule 28AA is for computing tax deduction rates, not a condition for eligibility. The court held that the rejection constituted an "order" subject to revision under Section 264. The Commissioner's decision was criticized for lack of proper consideration. The case was remanded for fresh determination, allowing the assessee to be heard. The Commissioner was directed to issue a reasoned order within four weeks. en-us Wed, 28 Apr 2010 00:00:00 +0530 Fri, 08 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77766 The court set aside the Commissioner of Income-tax (TDS)'s orders rejecting the application under Section 197 of the Income-tax Act, 1961. The rejection was deemed erroneous as Rule 28AA is for computing tax deduction rates, not a condition for eligibility. The court held that the rejection constituted an "order" subject to revision under Section 264. The Commissioner's decision was criticized for lack of proper consideration. The case was remanded for fresh determination, allowing the assessee to be heard. The Commissioner was directed to issue a reasoned order within four weeks. Case-Laws Income Tax Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77766