Hon’ble Uttarakhand High Court held that with the expiry of limitation, the law bars the remedy even if the right is not extinguished. Therefore, the right of the assessee, to avail of the remedy of rectification, stood barred by the law of limitation. The assessee has only itself to blame for not availing of the remedy available to it within the period of limitation, or even within the period during which the application for condonation of delay could be entertained. Hon’ble High Court, therefore, refused to entertain the petition of the assessee on the ground that the assessee filed an application seeking rectification of assessment and refund of TDS after about 12 years from assessment year. Hence, same is barred by limitation and therefore, not maintainable.  Circular No. 9 of 2015 dt.9-6-2015(2015) 374 ITR 25(St) (AY. 2008-09)