https://www.taxtmi.com/caselaws?id=466684 Assessing Officer must record reasons and apply mind when fixing the deduction rate under the assessed provision; an unguided selection of a rate without explanation is impermissible. The impugned orders were quashed and remitted for de novo consideration with directions that the AO grant a personal hearing (notice at least five working days) and pass a reasoned order addressing all submissions within six weeks of upload. en-us Tue, 25 Jul 2023 00:00:00 +0530 Mon, 16 Feb 2026 20:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466684 Assessing Officer must record reasons and apply mind when fixing the deduction rate under the assessed provision; an unguided selection of a rate without explanation is impermissible. The impugned orders were quashed and remitted for de novo consideration with directions that the AO grant a personal hearing (notice at least five working days) and pass a reasoned order addressing all submissions within six weeks of upload. Case-Laws Income Tax Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466684