Withholding certificate at a low tax rate cannot be rejected for demand due to pending rectification applications

Jones LNG Lasalle Property Consultants (India) Private Limited Vs DCIT (Delhi High Court)

Court finds that the Petitioner’s application seeking withholding certificate at a low tax rate has been rejected by Respondent No.1 on the ground that there exists huge outstanding demand on their internal portal. However, in the very first paragraph of the impugned order, the Officer takes note of the observation of the PAN Assessing Officer that a number of rectification applications of the assessee are pending and once they are de

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