Assessee sought for a direction to process return and consequent Issuance of refund as delay in same had resulted in blocking of working capital of assessee company and had caused grave financial hardship.  Assessee submitted that it had filed rectification application under section 154 as due to some apparent problems in TDS amounts, due credit was not given to him and if those technical issues were dealt with, then he would be entitled to secure benefit of those TDS credits and thereby be entitled to a refund of Rs. 3.34 crores. Allowing the petition the Court held that amounts involved in TDS being rectified, he would be legally entitled to securing benefit of claim of TDS credit and taking into extreme fragility of liquidity issues being faced by assessee, Assessing Authority was to pass order on rectification application within 3-4 weeks. (AY.  2018-19)