Assessee filed  an rectification before the AO on the ground that credit of payment of advance tax had not been given and the assessee is entitleto a refund. AO rejected the application on the ground that the assessee has filed an appeal before the CIT(A) and one fo the ground is not granting the credit for advance tax paid . The AO held that as the issue being sub-judice  the application for rectification was rejected . On writ the Court held that   Pendency of appeal or revision is no bar on the AO on power of amendment or rectification . Matter did not assume character of a sub-judice matter . Order of the AO is quashed and application filed before the AO is restored to the file of the AO and directed to dispose the application on merit .(AY. 2015 -16)