The assessee filed rectification u/s 154 for grant of interest on refund of tax deducted at source. The application was not processed by the AO. On writ the court directed the concerned officer to consider the pending applications filed by the assessee under section 154 and take consequential steps. (AY. 2012-13, 2015-16, 2016-17)
Travelport Global Distribution System Bv v. CIT(IT) (2021) 435 ITR 684 (Delhi)(HC)
S. 154 : Rectification of mistake-Interest on refund of tax deducted at source-Directions issued to consider pending applications. [S. 237, 244A, Art. 226