Assessee is  a public sector undertaking, which is  engaged in business of telecom operations and providing telecom services.  During year, assessee sold prepaid vouchers and cards of various face value to distributors at lower rate than its face value.  Assessing Officer treated difference between face value of prepaid vouchers and amounts actually received by assessee on distribution of prepaid vouchers as commission paid to distributors and passed order under sections 201(1)/201(1A) holding that assessee was an assessee-in-default on account of non-deduction of tax at source under section 194H. Commissioner (Appeals) upheld order of Assessing Officer..  Assessee filed rectification application and submitted that it had already deducted tax at source at appropriate rates on such discounts/commission given to its agents, hence could not be held to be an assessee-in-default for non-deduction of tax at source under section 194H. On appeal the Tribunal held that   Department not having analyzed this aspect/contention of assessee, matter is   restored to file of Commissioner(Appeals) for carrying out necessary verification as to whether assessee had deducted tax at source on such discounts/commissions given to its agents or not. (AY. 2009-10)