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2022 (3) TMI 155

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..... Cable and System Ltd[ 2021 (8) TMI 1278 - DELHI HIGH COURT] wherein in similar facts, this Court directed the AO to dispose of the assessee's rectification application u/s 154 within six weeks from the date of the Court s Order. Issue notice. Mr. Zoheb Hossain, learned counsel for Revenue accepts notice. On instructions, he undertakes to this Court that Petitioner s rectification applicati .....

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..... f within four weeks, Petitioner s Rectification Application dated 14 th May, 2020 granting the consequential TDS credit of ₹ 5,51,15,908 due to the petitioner and deleting the incorrect demand of ₹ 6,97,16,942 which only arises due to non-grant of the said TDS credit. 2. Learned Counsel for the Petitioner states that the Respondents No.2 has failed to dispose of Petitioner s Rectif .....

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..... er relies on the decision of this Court in LS Cable and System Ltd. V. UOI, W.P. (C) 5154/2020 wherein in similar facts, this Court directed the Assessing Officer to dispose of the assessee's rectification application under Section 154 within six weeks from the date of the Court s Order. 4. Issue notice. Mr. Zoheb Hossain, learned counsel for Revenue accepts notice. On instructions, he .....

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