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TMI Blog2024 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... issue refund against the Short-Grant of TDS credit as well as brought forward of loss and unabsorbed depreciation - early disposal of the rectification applications - HELD THAT:- As emphasized u/s 154(8) of IT Act the statutory period to dispose of a rectification application is six months from the end of month in which the application was received , which already stands expired in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight weeks time. - Hon'ble The Acting Chief Justice And Hon'ble Ms. Justice Mini Pushkarna For the Petitioner : Dr. Shashwat Bajpai with Mr. Mahir Khanna, Advocates. For the Respondents : Mr. Sanjay Kumar with Ms. Hemlata Rawat, Advocates ORDER 1. Present writ petitions have been filed seeking directions to the respondents-Revenue to dispose of the rectification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod to dispose of a rectification application is six months from the end of month in which the application was received , which already stands expired in the present cases. He further states that the Circular No.14/2001 dated 9th November, 2001 and Instruction No. 01/2016 dated 15th February, 2016 issued by the Central Board of Direct Taxes (CBDT) states that time-limit of six months is t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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