Held that the Assessing Officer could not be absolved from performing his duties as mandated under the provisions of this Act. Further, the letter dated March 13, 2013 was well within the period of limitation as prescribed under section 154(7) of the Act and non-performance of duties by the Assessing Officer to take a decision on the letter could not be taken to be prejudicial to the assessee when the second letter was filed by the assessee on August 3, 2017 reminding the Assessing Officer of the claim. The refusal to grant due credit of tax deducted at source as well as refund amounted to undue enrichment of the Department by failure to perform its duties. The orders of the authorities below were set aside and the claim to credit of tax deducted at source from the salary of the assessee duly offered to tax was to be allowed and the Assessing Officer was to grant consequential refund to the assessee. (AY.2009-10)