https://www.taxtmi.com/caselaws?id=792771 A TDS refund cannot be withheld merely because the department asserts an outstanding demand against the TAN number when that demand remains separately contestable. Relying on the Supreme Court precedent in Bharti Cellular and noting the department's admission that the refund was payable, the Rajasthan HC directed immediate release of the refund. The alleged outstanding demand was left open for the department to pursue separately, and for the assessee to contest in accordance with law, without affecting the refund entitlement. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792771 A TDS refund cannot be withheld merely because the department asserts an outstanding demand against the TAN number when that demand remains separately contestable. Relying on the Supreme Court precedent in Bharti Cellular and noting the department's admission that the refund was payable, the Rajasthan HC directed immediate release of the refund. The alleged outstanding demand was left open for the department to pursue separately, and for the assessee to contest in accordance with law, without affecting the refund entitlement. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792771