The assessee filed a writ petition seeking disposal of its rectification applications. The High Court directed the Deputy Commissioner to decide the applications by a speaking order and release consequential refunds with up-to-date interest. Pursuant thereto, the Assessing Officer passed an order under section 154 read with section 143(1) of the Income-tax Act, 1961, acknowledging substantial tax deducted at source credits but granted only partial refund under section 237. The assessee sought rectification contending that the balance refund was wrongly withheld and that even the admitted refund was not released. On a writ  the Court held  that the Department was, directed to refund of the undisputed amount under section 237 to the assessee. If the amount was not refunded within two weeks, liberty was granted to the assessee to revive the present application and the presence of the Assessing Officer in the court would be called for.