Assessing Officer did not entertain application on ground that it had been filed beyond period of limitation He also rejected assessee’s application seeking condonation of delay stating that as per clause 3 of Circular No. 9/2015, dated 9-6-2015 no condonation application for claim of refund/loss shall be entertained beyond six years from end of assessment year for which such application/claim was made. High Court held that by resorting to clause 3 of Circular No. 9/2015, dated 9-6-2015 assessee could have sought condonation of delay in moving rectification application by another two years, however, since it did not move rectification application either within period of limitation or within period for which delay could be condoned, i.e., upto six years, rectification application filed by assessee after over 12 years was barred by law of limitation. On SLP, assessee submitted that permission may be granted to withdraw this SLP with liberty to make a representation to CBDT under section 119 so as to seek adjustment in view of rectification made by Department with regard to PAN number of assessee. Accordingly the SLP filed by assessee is dismissed as withdrawn, reserving aforesaid liberty to assessee to appproch CBDT.  (AY. 2008-09)