During relevant year, assessee received salary after making tax deduction at source. The deductor failed to pay tax so deducted to credit of revenue. AO while processing return filed by assessee, raised a demand which was nothing but tax already deducted from assessee’s salary by  the deductor.  Assessee  filed the petition contending that AO was not entitled to make such demand as it was for them to recover such tax deducted at source from third respondent-During pendency of proceedings, assessee made repeated request by way of rectification application before AO but  said application was not disposed of. Court held that  it was appropriate to direct AO to  consider rectification application filed by assessee and pass orders on same on merits and in accordance with law. (AY. 2009 10)