Allowing the petition the Court held that \u00a0the very foundation for the rejection of application filed by the assessee under section\u00a0197\u00a0seeking a certificate for withholding tax at a low tax rate on the ground that there existed huge outstanding demand on their internal portal was self-contradictory. The Deputy Commissioner (TDS) had noted in his order the observation of the Assessing Officer that a number of rectification applications of the assessee were pending and once they were decided, the demand against the assessee was likely to be reduced to nil. Accordingly, the order was set aside\u00a0 and directed\u00a0 to decide the rectification applications filed by the assessee in accordance with law and any refunds under section\u00a0237\u00a0due and payable were to be refunded to the assessee.(AY.2008-09 to 2014-15, 2016-17 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 197 : Deduction at source-Certificate for lower rate-Pendency of rectification application-Directed the Assessing Officer to expedite decision on rectification application and grant refund. [S. 154, 234, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31029","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-84t","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31029"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31029\/revisions"}],"predecessor-version":[{"id":31030,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31029\/revisions\/31030"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}