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Dispose of the Petitioner’s rectification application dated 09th October 2019 within six weeks by way of a reasoned order and to make payment of refund if any following law: High Court of Delhi

Respondents directed by the present court to dispose of the petitioner’s rectification application. All the rights and contentions of the parties are left open. The decision was granted by Hon’ble Mr. Justice Manmohan & Hon’ble Mr. Justice Navin Chawla [FAO (COMM) 138/2021].

The Petitioner in the present case has sought via the writ to dispose of the petitioner’s rectification application filled in front of respondent number 1 for Assessment Year 2017-18 dated 12 MANMOHAN, J. (Oral) The hearing has been done by way of video conferencing. th April 2019 within a specified period of four weeks and not to recover the wrongful demand by any means, until 30 days after the disposal of the rectification application.

The Petitioner has claimed that the respondent has erroneously determined Rs. 6,40,47,590/- to be paid under Section 143(1) of the Income Tax Act, 1961 due to the disallowance under section 43B, short-grant of TDS Credit, and levy of consequential interests. Furthermore, the petitioner has also claimed that the respondent has further wronged and not performed their public duties by not rectifying the mistakes made by it in Section 143(1) intimation dated 28th April 2019 for the past two and a half years despite repeated reminders of the Petitioner.

Furthermore, the petitioner has also approached respondent number 2 for necessary relief, who again requested the petitioner to approach respondent no. 1. Thus the petitioner approached respondent no. 1 second time however even this was to no avail.

Therefore keeping in view the limited prayer sought in the present petition, the Honorable Delhi High Court allowed the present petition and directed the respondent to rectify the application dated 09th October 2019 within six weeks by way of a reasoned order and to make payment of refund if any following law. All the rights and contentions of the parties are left open.

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Judgment Reviewed by: Ashwin Singh

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