Held  that the assessee placed on the record a copy of the challan by which the buy-back tax was paid. The assessee made an application under section 115QA of the Act for necessary rectification but it was the contention of the assessee that that issue had not yet been resolved by the Assessing Officer. The Assessing Officer was directed to process the application on the issue at the earliest and decide the issue in accordance with law. The assessee was directed to promptly furnish the necessary details called for by the Assessing Officer to process the application. That in respect of credit for self-assessment tax, the assessee also made an application before the Assessing Officer which had not been disposed of. The Revenue did not point to any factual fallacy in the assessee’s contentions. The Assessing Officer was directed to expeditiously process the application filed by the assessee and to pass necessary orders in accordance with law. (AY. 2018-19)