AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court

The Patna High Court ruled that a pending income tax demand cannot be used to summarily dismiss an application for TDS relief under Section 197 of the Income Tax Act. The court emphasized the importance of resolving tax disputes without prejudging a case and ordered the AO to reconsider the taxpayer's application. This ruling is a significant step toward ensuring fair treatment of taxpayers seeking relief from tax deduction obligations.