The assessee filed a rectification application for grant of refund which was not granted in spite of several reminders. On a writ allowing the petition, that the Assessing Officer was directed to decide the assessee’s rectification application by way of a speaking order in accordance with law within eight weeks and consequential refund with up-to-date interest, if any, be released in further eight weeks time.(AY.2015-16)
Afilias India Pvt. Ltd. v. Dy. CIT (2024)460 ITR 220 (Delhi)(HC)
S. 154 : Rectification of mistake-Mistake apparent from the record-Deduction of tax at source-Refund-Application is pending-Direction is issued to pass speaking order.[Art. 226]