Assessee filed return under section 139(1) claiming refund of excess tax. CPC issued notice under section 139(9) citing mismatch in TDS and income.  Assessee filed revised return within prescribed time, but revenue failed to process it or issue any communication rejecting return. On writ   in view of statement made by revenue that assessee’s application for rectification of assessment order passed under section 153C to seek grant of refund on account of excess tax paid after adjusting tax liability in terms of assessment order under section 153C would be processed.Petition was disposed of albeit with a direction that revenue would be bound down to statement made.(AY. 2016-17)