https://www.taxtmi.com/caselaws?id=188874 The applications were found maintainable under section 245Q(1) of the Income-tax Act, 1961, despite objections raised by the Commissioner regarding pending questions before income-tax authorities and the High Court. The Authority clarified that the questions in the applications were not directly pending before the High Court or income tax authorities, focusing on the rate of tax for TDS in other proceedings. The previous order recalling the applications was based on incorrect verification, rectified in the amended applications. Therefore, the Authority allowed the applications for further rulings, distinguishing the issues raised from those pending in other proceedings. en-us Wed, 30 Mar 2005 00:00:00 +0530 Mon, 19 Dec 2016 15:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188874 The applications were found maintainable under section 245Q(1) of the Income-tax Act, 1961, despite objections raised by the Commissioner regarding pending questions before income-tax authorities and the High Court. The Authority clarified that the questions in the applications were not directly pending before the High Court or income tax authorities, focusing on the rate of tax for TDS in other proceedings. The previous order recalling the applications was based on incorrect verification, rectified in the amended applications. Therefore, the Authority allowed the applications for further rulings, distinguishing the issues raised from those pending in other proceedings. Case-Laws Income Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188874